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Writer's pictureSuhaani S.

Sugar Tax & Soft Drink Industry Levy: NHS Hot Topics For UK Medicine & Dentistry Interviews

The sugar tax is a common UK Medical School Interview Question and understanding public health policies like the sugar tax is essential for aspiring medical students preparing for their medicine interviews. 

 

The sugar tax, officially known as the Soft Drinks Industry Levy, was introduced in the UK to combat the growing obesity crisis and encourage healthier dietary choices. 

 

In this article, we will explore the key aspects of the sugar tax, its impact on public health, and how it aligns with the goals of preventive medicine, these are very important NHS Hot Topics for the medicine interview and dentistry interview.


The UK Sugar Tax: What You Need To Know


  1. The UK Sugar Tax, introduced in 2018, targeted childhood obesity by taxing sugary drinks.

  2. Drinks with over 8g of sugar per 100ml were taxed at 24p per litre, influencing pricing.

  3. The levy led to reduced sugar consumption, lower obesity rates, and fewer cases of tooth decay.

  4. Around 50% of manufacturers reformulated their products to avoid the tax.

  5. Future expansions of the tax were discussed, including applying it to sugary foods and juices.



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Sugar Tax UK: What Is The Sugar Tax? 


The Sugar Tax, also known as the soft drinks industry levy (SDIL), is a piece of legislation implemented in 2018 to tackle childhood obesity. 

 

It was introduced by Conservative chancellor George Osbourne as part of the 2016 childhood obesity strategy. 

 

It aimed to incentivise drinks manufacturers to reduce the quantity of sugar in their products, as they would have to pay a tax on significantly added sugar drinks. 

 


Soft Drink Levy: How Much Is The UK Sugar Tax?


The UK Sugar Tax cost manufacturers:

  • +24p for every litre of a drink with >8 grams/100 millilitres 

  • +18p for every litre of a drink with 5-8 grams of sugar/100 millilitres

 

These costs were then reflected in consumer-recommended retail prices of products. 

 

What Drinks Are Exempt From The UK Sugar Tax?


Drinks exempt from the UK Sugar Tax include fruit juice, owing to a high natural sugar content and drinks with >75% milk.

 

Consequently, the law only applies to fizzy drinks, such as Coke, Sprite and Fanta. 

 

Theoretically, drinks manufacturers were meant to reduce the amount of sugar in their drinks in order to avoid paying the levy. 

 

👉🏻 Read more: The UK Obesity Crisis 


Sugar Tax: Was The Sugar Tax Effective? 

 

The sugar tax was effective in reducing obesity rates. 

 

To evaluate whether the sugar tax was effective, research was carried out in 2018, showing mainly positive results. 

 

The Sugar Tax Caused A Fall In Sugar Consumption


A fall in recorded sugar consumption was detected following the sugar tax. 

 

For both adults and children, the BMJ recorded an 11g fall in adult consumption and a 5g fall in child consumption of sugar following the introduction of the sugar tax. 

 

The Sugar Tax Decreased Childhood Obesity Rates

 

Research carried out by the Medical Research Council’s (MRC) Epidemiology Unit at the University of Cambridge showed >5000 cases of childhood obesity prevented in girls in Year 6. However, the study found no overall change in obesity prevalence for boys in Year 6. 

 

The Sugar Tax Reduced Teenage Tooth Decay 

 

A study in BMJ Nutrition, Prevention and Health showed a 12% reduction in hospital admissions for under-18s requiring tooth extraction due to tooth decay following the sugar tax. 

 

The Sugar Tax Led To A Change In Manufacturer Behaviour

 

50% of manufacturers changed their formulas according to the UK Treasury Department, cutting the amount of sugar in their drinks to avoid paying the levy. 

 

Additionally, ~ 45,000 tonnes of sugar has been removed from drinks since the introduction of the levy in 2016

 


The Soft Drinks Industry Levy: Why Was The Sugar Tax Introduced?

 

The soft drinks industry levy was introduced as a way of incentivising manufacturers to reduce the quantity of sugar in their soft drinks. 

 

The sugar tax was also introduced as a method of health promotion. 

 

Childhood obesity levels at the time were around 21%, compared to 22.7% in 2022-2023, and are continuing to rise.

 

Prof Simon Kenny, NHS England’s national clinical director for children and young people emphasised the need for urgent and integrated action:

 

“The NHS cannot solve this issue alone…continued joined-up action by industry, local and national government and wider society is needed if we are to avoid a ticking health timebomb for the future.”

 

Children are some of the highest consumers of sugary soft drinks, and the sugar tax sought to decrease the health consequences of this consumption - and in turn, decrease the number of children considered overweight or obese. 

 

👉🏻 Read about another NHS Hot Topic: Indi Gregory


Sugar Tax Benefits: What Are The Pros Of A Tax on Sugar?


Implementing a sugar tax offers numerous benefits aimed at improving public health and reducing healthcare costs. As an NHS Hot Topic, in your UK medical school interviews, you will be expected to be able to voice a balanced argument about the sugar tax policy. 


  1. Reduction in Sugar Consumption: Encourages people to choose healthier, low-sugar alternatives.

  2. Decrease in Obesity Rates: Helps combat obesity by discouraging excessive sugar intake.

  3. Lower Incidence of Diabetes: Reduces the prevalence of type 2 diabetes by promoting healthier eating habits.

  4. Revenue for Health Programs: Generates government revenue that can be reinvested in public health initiatives and education.

  5. Increased Awareness: Raises public awareness about the health risks associated with high sugar consumption.

  6. Positive Impact on Children: Helps protect children from developing unhealthy eating habits early on.


These benefits highlight the potential of sugar taxes to foster healthier communities and reduce the burden on healthcare systems.


👉🏻 Read about another NHS Hot Topic: The NHS Pharmacy First Initiative


Sugar Tax Disadvantages: What Are The Cons Of A Tax on Sugar?


While the sugar tax has several benefits, it also comes with potential drawbacks:


  1. Economic Burden on Low-Income Families: Disproportionately affects lower-income households who spend a higher percentage of their income on food and beverages.

  2. Impact on the Beverage Industry: This can lead to job losses and decreased profits in the beverage and sugar industries.

  3. Limited Effectiveness: May not significantly reduce sugar consumption if consumers switch to other unhealthy options or continue to purchase sugary drinks despite the tax.

  4. Consumer Resentment: This can be unpopular with consumers who view it as government overreach or a "nanny state" measure.

  5. Potential for Tax Evasion: This could lead to an increase in black-market sales of sugary drinks to avoid the tax.

  6. Complex Implementation: Requires significant resources and infrastructure to effectively implement and enforce the tax.


These negatives underscore the complexities and challenges associated with implementing a sugar tax as a public health strategy.


👉🏻 Read about another NHS Hot Topic: Max and Keira’s Law


Sugar Tax: What Is The Recommended Daily Sugar Intake? 

 

The daily recommended sugar intake varies between 19g - 30g depending on age. 

 

According to the NHS, the recommended daily sugar intake is: 

 

  • 30g (7 tsp) per day for an adult 

  • 24g (6 tsp) per day for children aged 7-10

  • 19g (5 tsp) per day for children aged 4-6

 

The government recommends that ‘free sugars’, those that are added to food or drink as well as naturally occurring sugars from honey and syrups should not form more than 5% of the calories you get from food and drink each day. 

 

👉🏻 Read more: Hot Topics in Medicine 2024

 

Which Other Countries Have A Sugar Tax?


Several countries around the world have implemented a sugar tax to combat obesity and promote healthier lifestyles. 


There has been a global move towards the prevention of childhood and adult obesity, with Latin America leading the way. 


In Mexico, where more than 70% of the population is classed as overweight or obese, the sugar tax is a necessary step in health promotion. 


  • Mexico: Introduced its tax on sugary drinks in 2014.

  • France: Followed with a similar levy shortly after.

  • Norway: Has had a tax on sugary products for decades.

  • South Africa: Implemented the tax in 2018.

  • Ireland: Recently introduced a tax on sugary beverages.

  • Portugal: Also adopted a sugar tax as part of its public health measures.


This growing global trend reflects the use of tax policies to improve public health.



What Is The Future Of The Sugar Tax? 


In the future of the sugar tax, researchers are calling on policymakers to : 

 

  1. Target food, such as other high-sugar, calorie-dense foods such as cereals and confectionery. This would result in increased awareness of the sugar and fat content in our food from both a production and public point of view. 

 

  1. Tackle health inequalities: Research has shown that children from more deprived backgrounds ‘tend to consume the largest amounts of sugary drinks’. Researchers at the University of Cambridge said that tackling the number of children with obesity depended greatly on the social determinants of health. 

 

Economic stability, environment and education are deeply linked to developing beneficial health practices that allow children to develop into healthy adults. Policymakers must look towards improving awareness about exercise and developing safe green spaces that are accessible to all. 

 

  1. Juice and milk-based drinks: Fruit juices and milk-based drinks contribute a similar amount of sugar to a young child’s diet when compared with sugary soft drinks. However, they are not included in the sugar tax. 

 

A potential next step would be expanding the tax to include these non-carbonated sugary drinks so that manufacturers rethink the high sugar content of their drinks. 

 


Sugar Tax Example Medical School & Dental School Interview Questions:


In your UK Medical School Interviews, you will be expected to be able to discuss public health measures affecting the UK. An example of this is the sugar tax. 

 

Here are some practice medical school interview questions based on the Sugar Tax:

 

  1. What is the sugar tax, and why was it implemented in the UK?

  2. Can you explain the main health objectives of the sugar tax?

  3. What are the key benefits of implementing a sugar tax in terms of public health?

  4. Discuss some of the potential drawbacks or negative consequences of the sugar tax.

  5. How might the sugar tax impact low-income families differently compared to high-income families?

  6. What evidence exists to support the effectiveness of the sugar tax in reducing sugar consumption and improving health outcomes?

  7. How could the revenue generated from the sugar tax be used to further public health goals?

  8. Do you think the sugar tax alone is sufficient to combat obesity and related health issues? Why or why not?

  9. How would you address the criticism that the sugar tax is a form of government overreach or a "nanny state" measure?

  10. Can you suggest any additional measures or policies that could complement the sugar tax in promoting healthier dietary habits?

 


The Sugar Tax Frequently Asked Questions: 


1. What is the sugar tax?

The sugar tax, officially known as the Soft Drinks Industry Levy (SDIL), is a tax on soft drink manufacturers to encourage the reduction of sugar content in beverages. It was introduced in the UK in 2016 to combat childhood obesity and promote health.


2. How much is the sugar tax in the UK?

The sugar tax in the UK charges manufacturers 24p per litre for drinks with more than 8 grams of sugar per 100 ml and 18p per litre for drinks with 5-8 grams of sugar per 100 ml.


3. Which drinks are exempt from the sugar tax?

Fruit juices and drinks with more than 75% milk are exempt from the sugar tax, as they contain natural sugars or have nutritional benefits that soft drinks do not.


4. Has the sugar tax been effective in reducing sugar consumption?

Yes, the sugar tax has led to a decrease in sugar consumption. Research showed an 11g fall in adult sugar consumption and a 5g fall in child sugar consumption after the tax was introduced. There has also been a significant positive impact on childhood obesity and teenage tooth decay. 


5. What impact has the sugar tax had on childhood obesity?

The sugar tax has been associated with preventing over 5000 cases of childhood obesity in girls in Year 6, according to research by the Medical Research Council’s Epidemiology Unit at the University of Cambridge.


6. How has the sugar tax affected dental health in children?

The sugar tax has led to a 12% reduction in hospital admissions for under-18s requiring tooth extractions due to tooth decay, as reported in a study by BMJ Nutrition, Prevention and Health.


7. How have manufacturers responded to the sugar tax?

Approximately 50% of manufacturers have reformulated their products to reduce sugar content to avoid paying the levy. This has resulted in the removal of around 45,000 tonnes of sugar from drinks since 2016.


8. What are the recommended daily sugar intake limits?

The NHS recommends a daily total sugar intake of no more than 30g (7 tsp) for adults, 24g (6 tsp) of sugar consumed by children aged 7-10, and 19g (5 tsp) for children aged 4-6. A levy on sugar aimed to reduce the sugar content and reduce sugar intake to below this recommended limit. 


9. Why was the sugar tax introduced?

The UK soft drinks industry level was introduced to incentivise manufacturers to reduce the amount of sugar in soft drinks and to address public health issues such as childhood obesity and related diseases.


10. What future measures are being considered for the sugar tax?

Future measures include expanding the sugar tax to cover high-sugar foods like cereals and confectionery, addressing health inequalities by improving access to healthy food and exercise, and possibly including fruit juices and milk-based drinks in the tax.

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