Anticipatory changes in British household purchases of soft drinks associated with the announcement of the Soft Drinks Industry Levy: A controlled interrupted time series analysis
Authors: Rogers Nina T. , Pell David , Penney Tarra L. , Mytton Oliver , Briggs Adam , Cummins Steven , Rayner Mike , Rutter Harry , Scarborough Peter , Sharp Stephen J. , Smith Richard D. , White Martin , Adams Jean 
Published: November 2020

Background

Sugar-sweetened beverage (SSB) consumption is positively associated with obesity, type 2 diabetes and cardiovascular disease. The World Health Organization recommends that member states implement effective taxes on SSBs to reduce consumption. The UK Soft Drinks Industry Levy (SDIL) is a two tiered tax, announced in March 2016 and implemented in April 2018. Drinks with ≥8g of sugar per 100ml (higher levy tier) are taxed at £0.24 per litre, drinks with ≥5-<8g of sugar per 100ml (lower levy tier) are taxed at £0.18 per litre, and drinks with <5g sugar per 100ml (no levy) are not taxed. Milk-based drinks, pure fruit juices, drinks sold as powder and drinks with >1.2% alcohol by volume are exempt. We aimed to determine whether the announcement of the SDIL was associated with anticipatory changes in purchases of soft drinks prior to implementation of the SDIL in April 2018. We explored differences in the volume of, and amount of sugar in, household purchases of drinks in each levy tier at two years post-announcement.

Methods and findings

We used controlled interrupted time series to compare observed changes associated with the announcement of the SDIL to the counterfactual scenario of no announcement. We used data from Kantar Worldpanel, a commercial household purchasing panel with approximately 30,000 British members that includes linked nutritional data on purchases. We conducted separate analyses for drinks liable for the SDIL in the higher, lower and no levy tiers, and all liable and exempt soft drinks combined, controlling with household purchase volumes of toiletries.

At two years post-announcement against a backdrop of marked ongoing declines, there was a 41.3ml (95%CI 19.0 to 63.7ml) increase in volume of and a 5.1g (95%CI 2.0 to 8.1g) increase in sugar from, purchases of higher levy tier drinks compared to the counterfactual of no announcement (equivalent to 9.1% and 10.2% respectively). In contrast, a reversal of the existing upward trend in volume of, and amount of sugar in, purchases of lower levy tier drinks was seen. These changes led to a 68.1ml (95% CI: 54.9 to 81.1) reduction in volume and 4.4g (95% CI: 2.6 to 6.3) reduction in sugar purchased in these drinks per household per week compared to the counterfactual—a 38% reduction in both cases.

There was a 10% increase in volume of and 69% increase in sugar in household purchases of no levy drinks. At two years post-announcement, these changes led to a 165.5 ml (95%CI 100.1 to 230.9 ml) and 5.7 g (95% CI 4.0 to 7.3) increase in volume and sugar purchased in these drinks per household per week respectively, compared to the counterfactual. There was no evidence that total volume of purchases of all drinks combined was different from the counterfactual, but there was evidence of a small increase in sugar purchased from all drinks.

This is an observational study and changes other than the SDIL may have been responsible for the results reported. Purchases consumed outside of the home were not accounted for.

Conclusions

The announcement of the UK SDIL was associated with reductions in volume and sugar purchased in lower levy tier drinks before implementation. These were offset by increases in purchasing of higher-levy and no levy drinks. These findings may reflect reformulation of drinks from the lower to no levy tier with removal of some, but not, all sugar, alongside changes in consumer attitudes, beliefs and purchasing behaviours.

Trial registration

ISRCTN RegistryISRCTN18042742.