Minister for Health publishes Evaluation of the Sugar-Sweetened Drinks Tax
- Published on: 27 September 2024
- Last updated on: 12 April 2025
Minister for Health, Stephen Donnelly, has today published the independent Evaluation of the Sugar Sweetened Drinks Tax (SSDT), highlighting its positive impact since its introduction in 2018.
The SSDT was introduced under Ireland’s Obesity Policy and Action Plan (OPAP) to address Ireland’s high rates of overweight and obesity. It aims to reduce sugar consumption via carbonated drinks and encourage product reformulation. The evaluation, commissioned by the Department of Health and completed by Munster Research Consultancy, shows that the fall in sugar consumption via carbonated drinks accelerated after the introduction of the tax before levelling off in 2022, while there is also evidence that there has been significant product reformulation by the soft drinks industry.
Minister Donnelly said:
“Taxing unhealthy products is an important measure to help support healthier options and the SSDT is one of many tools to address obesity and reduce the associated risks of type 2 diabetes, cancer and other non-communicable diseases.
“The Evaluation clearly shows its impact. In 2010 almost 6 kilograms of sugar was consumed per person from carbonated drinks bought in retail settings. This had fallen to 5 kilograms per person when the SSD Tax was introduced and in 2022 had fallen to 3.8 kilograms per person. I’m confident that we’ll see the long-term health benefits of this significant reduction in the years to come, in particular amongst our children and young people.”
“I am also heartened to know that four out of five of the leading soft drinks brands have been reformulated to fall outside the tax threshold altogether. “However, I am concerned at the significant increase in consumption of energy drinks which are not recommended for sale to under 16-year-olds and this will need further examination.
“The findings from this Evaluation will help to inform the development of future fiscal policies to support public health.”
Minister for Finance, Jack Chambers said:
“The findings support international research that fiscal measures are a viable policy option to change consumer behaviour, incentivise industry to reformulate and promote public health.
“I welcome the significant fall in the tax receipts in the lower tax band which shows both product reformulation and changing consumer behaviour.”
Minister for Public Health, Wellbeing and the National Drug Strategy, Colm Burke, said:
“Raising awareness about the unhealthy food environment that surrounds our children is the focus of a public health campaign that I launched with Safefood this summer. We must continue our efforts to create a food and drink environment where everyone, especially our children and young people, has access to healthier, affordable options.
“We must deliver effective, evidence-based policies and monitor their impact so that we can respond accordingly. Evaluations such as this report provide vital insights that will help to inform the development of future measures which will ultimately lead to tangible health and wellbeing benefits for our population.”
Notes to editor:
The Sugar Sweetened Drinks Tax was a commitment under A Healthy Weight for Ireland, the Obesity Policy and Action Plan (OPAP), published in 2016. Ireland has high rates of overweight and obesity with one in five primary school children living with overweight and obesity. Almost 60% of our adult population living with overweight and obesity, which can increase the risk of developing type 2 diabetes, cancer and many other non-communicable diseases. The Obesity Policy and Action Plan aims to address obesity through a range of actions from health promotion and education, to regulatory measures including the SSDT and through supporting services to manage and treat obesity in our health services.
The Sugar Sweetened Drinks Tax was introduced in May 2018 with the following policy objectives:
(1) that individuals reduce consumption of sugar sweetened drinks by reducing the amount consumed or switching to healthier choices.
(2) that industry reformulates products to reduce (not necessarily remove) levels of added sugar in the drinks products.
The tax is collected at producer or importer level and applies on a volumetric basis at one of the following rates:
- €16.26 per hectolitre on drinks with a total sugar content of five grams or more, but less than eight grams, per 100 millilitres. This is €0.16 per litre or approximately €0.05 per 330ml can.
- €24.39 per hectolitre on drinks with a total sugar content of eight grams or more per 100 millilitres. This is €0.24c per litre or approximately €0.08c per 330ml can.
Ireland was the 36th country to introduce a tax on sugar-sweetened drinks, and at present 108 countries have introduced a similar tax on sugar-sweetened beverages in some form. Since the introduction of the SSD tax in Ireland, the World Health Organisation’s European Regional Obesity Report (June 2022) has recommended a range of policy options for addressing obesity, including reducing sugar consumption through effective taxation on Sugar Sweetened Beverages and to broaden taxes to incorporate unhealthy food products that are high in fats, sugar and salt.