Table 1 Description of key policy process milestones of the SDIL in the United Kingdom, derived inductively from the longitudinal thematic analysis

Policy announcement: On 16^th March 2016, Chancellor George Osborne announced the introduction of the Soft Drinks Industry Levy in his Budget Speech to Parliament. In his announcement he stated that the SDIL would be levied on companies and introduced in 2 years (April 2018) to allow companies time to “change their product mix” [38].

Public consultation: On 18^th August 2016, HM Revenue and Customs and HM Treasury published details of a public consultation on the SDIL. The aim of this public consultation was to capture views on the impact of the proposed SDIL and its particulars. Organisations and individuals were invited to read and comment on the proposals by 13^th October 2016 [39].

Royal assent and passing of finance bill: On 25^th April 2017, Parliament debated and passed the Finance Bill which pertained to the SDIL [40]. Once a bill has passed through Parliament it receives Royal Assent, whereby Her Majesty The Queen formally agrees to pass the bill into law [41].

Publication of final regulations: HM Revenue and Customs published the final regulations for the SDIL on 15^th January 2018. These were laid before the House of Commons on 17^th January 2018 and detail the final particulars of the SDIL [42].

Implementation: The SDIL came into effect on 6^th April 2018, with a levy placed on sugar sweetened beverages from this date.