THE UK SOFT DRINKS INDUSTRY LEVY: IMPLICATIONS FOR HEALTH / DENTAL HEALTH

Background: The UK Government will introduce a sugar sweetened beverage (SSB) levy in 2018. The levy is a banded duty on soft drinks with a basic level tax at 18p/litre for sugar between 5-8gm/100ml and a higher level tax of 24p/litre for drinks greater than 8gm/100ml. The UK Office for Budget Responsibility forecast revenue of £500 million for 2019-20 and this will be hypothecated to fund physical activity and breakfast clubs in English schools. Although, the UK soft drinks industry levy has the potential to reduce both childhood obesity and improve overall dental and general health of a population by lowering average sugar consumption precise effects are uncertain. The authors undertook a rapid review of existing evidence to see if a levy might improve health and/or impact health inequalities. Aims: To identify evidence on the effects of a SSB levy on health outcomes, review economic theory on tax influencing demand for a product, review evidence on the impact of the SSB levy on SSB consumption and identify evidence of the effect of SSB levy on health inequalities. Methods: The NICE, WHO, Cochrane, DARE, and NHS EED databases were searched, with snowballing to identify articles on how taxation on sugar could improve population health. It was supplemented by a database and grey literature search. There are no ethics or consent issues. Results: Estimates of price elasticity of SSBs suggest the levy can be effective in reducing consumption potentially leading to health improvements. Evidence suggests a price increase of at least 10% to 20% is neces sary to demonstrate changes in SSB consumption. The levy may also lead to a reduction in health inequalities. Conclusion: A mature literature of positive effects on consumption of a SSB levy was found. Precise estimates of health benefits could not be calculated. The results suggest that the dental profession should welcome the UK Soft Drinks Industry Levy.