Taxing Sugar Sweetened Beverages: a Comparative Perspective

Synopsis: This Briefing Paper aims to facilitate the Assembly’s consideration of the proposed sugar tax amendment to the Health (Miscellaneous Provisions) Bill, as introduced in the Assembly by the Department of Health, Social Services and Public Safety on 30 November 2015. The Paper sets out the key societal and governmental developments in this area in the United Kingdom and provides a comparative perspective, highlighting attempts taken within various countries to tax beverages containing high levels of added sugar.

Date: 16 December 2015