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PART 2Levy on sugar sweetened drinks

Levy on sugar sweetened drinks

8.—(1) The Department must carry out a study on a levy on sugar sweetened drinks within two years of enactment of this Act.

(2) The study required by subsection (1) should include—

(a)a definition of sugar sweetened drinks;

(b)which sugar sweetened drinks should be subject to a levy;

(c)factors to be considered in determining and administering a levy;

(d)the financial rate at which a levy may be set;

(e)the anticipated health and economic impacts of the levy; and

(f)the options for funding measures to address adverse health conditions associated with the consumption of sugary drinks derived from the levy revenue.