Table 1 The five selected food pricing policy options
| Type of tax / subsidy | Scenario | Tax or subsidy % or amount | Included foods/drinks |
|---|---|---|---|
| 1. SSB tax | a) Sweetened sugary beverage (SSB) Tax | 20 and 40 % options | Sugar-sweetened carbonated soft drinks |
| b) SSB + sugar-sweetened (SS) fruit drinks, SS energy drinks, SS sports drinks tax | 20 and 40 % options |
Above, plus: Cordials and fruit drinks, Sports drinks, Energy drinks, Powdered drinks | |
| c) SSB + SS fruit drinks, fruit juices, SS energy drinks, SS sports drinks tax | 20 and 40 % options |
Above, plus: Fruit Juices includes apple, orange, grapefruit, grape etc. | |
| d) Fizzy drink tax | 20 and 40 % options |
Sugar-sweetened carbonated soft drinks Sugar free carbonated soft drinks Fizzy energy drinks | |
| e) Tax on all sugar containing beverages | 20 and 40 % options |
Sugar-sweetened carbonated soft drinks Electrolyte drink Energy drinks Cordial bases Fruit drinks Fruit/veg juice Flavoured water Hot drink mixes (Milo, hot chocolate, cocoa and cereal beverages etc.) Flavoured milk Powdered drinks | |
| 2. Fruit and vegetable (FV) subsidy | a) Fresh FV only | 20 and 40 % options |
Fresh fruit Fresh vegetables (excluding potato products) |
| b) Fresh FV + frozen | 20 and 40 % options |
Above, plus: Frozen vegetables (plain) Frozen fruit | |
| c) Fresh FV + frozen + + dried + canned | 20 and 40 % options |
Above, plus: Canned legumes Fruit in juice/syrup Dried fruit Canned vegetables Corn (can) Legumes (can) Tomatoes (can) | |
| 3. Saturated fat tax | Starting point: doubling the price of butter | $2/100ga (low) or $4/100 g (high) tax options |
All processed (non-fresh) foods; excluding olive oil and avocado oil |
| 4. Sugar tax | Starting point: doubling the price of raw sugar | $0.4/100 g (low) or $0.8/100 g (high) | All processed (non-fresh) foods containing sugar |
| 5. Salt tax | Starting point: quadrupling the price of raw salt (results in approximately 4 to 8 % tax on bread) | $ 0.02/100 mg sodium (low) or $0.04/100 mg sodium (high) per 100 gram of product | All processed (non-fresh) foods containing salt |