Table 4.

Potentially feasible formulations of SSB taxes in seven SSA countries

Tax formulation	Botswana	Namibia	Kenya	Uganda	Rwanda	Tanzania	Zambia
Specific tax	Possible to use excise tax	Possible to use excise tax	Tax exists but requires differential rates for SSBs	Tax exists but requires differential rates for SSBs	Tax exists but requires differential rates for SSBs	Tax exists but requires differential rates for SSBs	Tax exists but requires differential rates for SSBs
Tiered tax	Preliminary infrastructure in place Implementation may be difficult through indirect taxes
VAT exemption	No VAT on SSBs Consider harmonisation by removing exemptions on sugar where applicable
Existing levies			Possible to reinstate previous sugar levy to assist sugar industy to diversity	Possible to repurpose existing sugar or HIV levies which are already earmarked		Possible to repurpose existing sugar levy