This evidence briefing is the third in our research series and describes the salt and sugar reductions, and resulting health and economic gains, that could be achieved from a category-based levy. Specifically, it draws on a tax model designed by Nesta, a levy on unhealthy foods, defined by their UK 2004-5 Nutrient Profiling Modelling score and included within existing placement and promotion and advertising restrictions.

The research has been conducted to provide comparable data to the previously published salt and sugar reductions and health impactions from a salt and sugar levy, as proposed in the National Food Strategy, the other levy approach recommended by the Recipe for Change campaign. Further details of how the two models compare are here.

The development of this briefing has been led by The Food Foundation on behalf of the Recipe for Change campaign. The modelling of health and economic impact was conducted by London School of Hygiene and Tropical Medicine (LSHTM), building upon initial data and analysis conducted Nesta.

The modelling study and Recipe for Change coalition are funded by Impact on Urban Health and British Heart Foundation.

The briefing sits alongside a technical report by LSHTM.

The original Nesta research can be found here.