Table 3.
Summary of key legal provisions related to SSB taxation in seven sub-Sarahan countries
| Botswana | Namibia | Kenya | Uganda | Rwanda | Tanzania | Zambia | ||
|---|---|---|---|---|---|---|---|---|
| Existing Legal Framework | Constitution | Limitations clause for public health purposes | Right: food (acceptable level of nutrition to improve public health) | Right: Food (free from hunger) and health | Limitations clause for public health purposes | Right: health (facilitate activities aimed at good health) | Limitations clause for public health purposes | Limitations clause for public health purposes |
|
Tax Laws (SSBs/sugar taxed) |
Excise tax (not SSBs) VAT exemption (sugar) |
Excise tax (not SSBs) VAT exemption (sugar) |
Excise tax (SSBs): differential tax rates for certain beverages VAT exemption (sugar) |
Excise tax (SSBs): differential tax rates for beverages Levy for HIV fund: all non-alcoholic drinks |
Excise tax (SSBs): differential tax rates for beverages | Excise tax (SSBs) VAT exemption (sugar cane) |
Excise tax (SSBs): differential tax rates for certain beverages* | |
| Taxation Rates | VAT: 12% | VAT: 15% | Excise tax on SSBs: 10 Shs/litre VAT: 16% Sugar Levy: 4% |
Excise tax on SSBs: 13% or UGX 240/litre (the higher of) VAT: 18% Sugar levy: 1% HIV Fund Levy: 2% |
Excise tax on SSBS: 39% VAT: 18% |
Excise tax on SSBs: 54 tshs/litre VAT: 18% Sugar levy: unclear |
Excise tax on SSBs: 30 ngwee/litre* VAT: 16% |
|
| Laws related to impacted sectors | Agriculture | Sugar development levy: to assist producers | Sugar levy: for revenue generation | Sugar development levy: to assist producers | ||||
| Trade and investment | SADC AU |
SADC AU |
EAC AU |
EAC AU |
EAC AU |
EAC AU |
SADC AU [Domestic] Tax allowances for SSB manufacturer removed |
|
| Legal infra-structure | Nutrient Label Laws | Regulation in place | Regulation in place | Regulation in place | Regulation in place | Regulation in place | Regulation in place | Regulation in place |
| Processes | Key Policy Makers | President | Attorney-General | Finance Committee and Minister of Finance | Minister of Finance | President and/or Minister of Finance | Any minister | |
| Parliamen-tary vote required | Yes | Yes | Yes | Yes | Yes | Yes | Yes |
*Law not in force at time study was conducted.