In March 2016, the UK government announced the Soft Drinks Industry Levy (SDIL) which came into effect in April 2018. In common with the reaction to sugar-sweetened beverage (SSB) taxes in other countries, the SDIL announcement was met with strong industry opposition, with claims that it would harm their profits. The SDIL was designed to incentivise reformulation of SSBs by providing a 2-year delay between the announcement and the enforcement of the levy, and adopting a two-tiered rate based on the sugar content of the drinks. Using interrupted time series analysis, this paper examines how the domestic turnover of UK soft drinks manufacturers changed after the announcement and the implementation of the SDIL. Our results show some evidence of a short-term negative impact of the SDIL announcement on the domestic turnover of the UK soft drinks manufacturers. This effect, however, did not continue post-implementation. These findings suggest that manufacturers were, to a large extent, able to mitigate the effects of levy before it came into effect.

中文翻译：

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英国软饮料行业征税对制造商国内营业额的影响。

2016 年 3 月，英国政府宣布软饮料行业税 (SDIL)，并于 2018 年 4 月生效。与其他国家对含糖饮料 (SSB) 税的反应一样，SDIL 的宣布受到了业界的强烈反对。反对，声称这会损害他们的利润。SDIL 旨在通过在宣布和征税执行之间延迟 2 年，并根据饮料的含糖量采用两级税率，来激励 SSB 的重新配制。本文利用中断时间序列分析研究了 SDIL 宣布和实施后英国软饮料制造商的国内营业额如何变化。我们的结果显示一些证据表明 SDIL 公告对英国软饮料制造商的国内营业额产生了短期负面影响。然而，这种影响在实施后并没有持续下去。这些发现表明，制造商在很大程度上能够在征税生效之前减轻其影响。