Recipe for Change is a campaign calling for a new industry levy to help make our food healthier, while raising revenue that can be invested back into children’s health. This evidence briefing looks at the health and economic benefits of an upstream sugar levy on select categories of food.

This evidence briefing describes the potential health and economic gains from implementing an upstream sugar levy, on select categories food, based on the tax proposed in the National Food Strategy. 

The development of this briefing has been led by The Food Foundation on behalf of the Recipe for Change campaign. The modelling of the health and economic impact was conducted by London School of Hygiene and Tropical Medicine (LSHTM), building upon initial data and analysis conducted by the Institute for Fiscal Studies for the National Food Strategy. It builds on research published in Evidence Briefing 1.

The modelling explores potential impacts from sugar reduction in select categories for prevention of future cases of key diet-related diseases such as type 2 diabetes and cardio-vascular disease, as well as the potential long term economic benefits from associated increases in Quality Adjusted Life Years (QALYs) and cost savings to the NHS.

The modelling study and Recipe for Change campaign are funded by Impact on Urban Health.

The briefing sits alongside a technical report by LSHTM, pre-print available here.