Changes to UK soft drinks tax are a missed opportunity for public health

In the 2024 autumn budget the UK government announced that tax rates for sugary drinks were set to increase annually at the same rate as inflation and a review of the policy. The soft drinks industry levy, or sugary drinks tax, had remained unchanged since it was introduced in 2018 (box 1), and the review considered various amendments, including a new higher rate levy for soft drinks that contain ≥10 g of sugar per 100 mL. However, this proposal was dropped from the consultation held in the summer of 2025,2 which considered only lowering the threshold for when products are eligible for the lower levy from 5 g of sugar per 100 mL to 4 g/100 mL and widening the policy to capture dairy and plant based milk drinks.Box 1Current details of UK soft drinks industry levy1Soft drinks are taxed at different rates based on their sugar content:No tax for…