The Catalonia region in Spain, which includes the city of Barcelona, has become the latest jurisdiction to introduce a tax on sugary drinks, in a bid to raise around €40m (£35m) and cut rising levels of obesity
The tax on packaged sugary drinks came into force on 1 May 2017 and is enforceable throughout the whole of Catalonia, regardless of the point of manufacture.
Its tax applies to sugary drinks that contain added caloric sweeteners such as, among others, sugar, honey, fructose, sucrose, corn syrup, maple syrup, agave nectar and rice syrup. This means that soft drinks or sodas, such as fruit nectars and fruit juices, sports drinks, energy drinks, teas and coffees, sweetened milk drinks, vegetable drinks and flavoured waters are all subject to the tax.
Drinks made from natural fruit or vegetable juices, whether concentrated or reconstituted, are exempt, as are milks or milk alternatives, which do not contain additional caloric sweeteners. Also excluded are yoghurt drinks, fermented milk drinks, products for medical use and alcoholic beverages.
Two tax rates have been set in relation to sugar content. For drinks containing more than eight grams of sugar per 100 ml, the tax is €0.12/litre. For drinks containing between five and eight grams of sugar per 100 ml it is €0.08/litre.
