Table A1.
Example of countries with taxed and untaxed sweet beverages (selection of countries) 2.
| Country | Taxed Beverages | Untaxed Beverages | Reference |
|---|---|---|---|
| France (2012) | non-alcoholic beverages with added sugar or with sweeteners | 100% juices, soda beverages with a min of 2.9% proteins | Service-Public France 2019 |
| United Kingdom (2018) “Soft Drinks Industry Levy” |
beverages with added sugar 1 during production; contains at least 5 g of sugar per 100 mL in its ready to drink or diluted form, has a content of 1.2% alcohol by volume or less | 100% juices, milk replacements (e.g., almond), zero-calorie beverages with sweeteners such as aspartame and stevia | UK-Gov 2019 |
| Philippines (2017) | beverages made with caloric and non-caloric sweeteners | 100% natural juices and 3 in 1 instant coffee | Saxena A. 2019 |
| Chile (2014) | beverages that contain at least 6,25 g of added sugar per 100 mL | reduced the tax of beverages with low added sugar less than 6.5 g per 100 mL such as soda drinks with sweeteners | Cuadrado C. 2018 |
| Mexico (2013) | non-dairy and non-alcoholic beverages with added sugar beverages (sodas, flavored and sweetened juices) or with more than 275 kcal per 100 g | diet sodas and sparkling water, flavored water without caloric sugar, 100% fruit juices and beer | Colchero MA et al. 2016 |
1 added sugar defined as mono or disaccharides, or anything (other than fruit juice, vegetable juice and milk) that contains sugar, such as honey. 2 These countries were chosen because they exemplify the different definitions on sugar sweetened beverages used for policy making.