United Kingdom
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They didn't mention how it affected overweight/obesity rates, which is what they aimed to tackle. Every research I found had problems in its modelling or just straight up speculative.
Plus they are not actually using the extra income for related programmes instead they include it in the general budget, which is not nice...making it just a tax.
Although from a dental perspective there is no way it's not working.
Why are other countries are not struggling with obesity rates is what I would like to know even without a sugar tax.
I just hope they are not planning to introduce a salt tax, food is already bland as is.