Will the implementation of a sugar tax reduce obesity levels? an insight from Scotland

Gordon Moore, Amanda Young, Abeer Hassan, Kieran James

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This study has aimed to offer an insight into the current gap within academic literature by surveying consumers in Scotland by analysing gender, age and household income. This research has focussed on a survey of residents from North Ayrshire, which is a low socio- economic area in rural Scotland. A questionnaire was developed and collected from 64 people (32 males and 32 females). The purpose of the questionnaire was primarily to identify the consumers who may be directly affected by a sugar tax, then question them on their attitudes, values and beliefs concerning the SDIL. The results of the survey provide an insight into the potential effects of the Soft Drinks Industry Levy (SDIL) but it is unclear whether it will have any significant impact on obesity levels within Scotland. This study has implications for policy makers, the soft drinks industry and the academic arena as it demonstrates that differing levels of awareness, different values and beliefs between different socio-demographic groups that have the potential to impact upon policies that are attempting to change consumer behaviour as with the UK SDIL.
Original languageEnglish
JournalIndonesian Journal of Contemporary Management Research
Issue number2
Publication statusPublished - 5 May 2019


  • obesity
  • Scotland
  • soft drinks industry levy
  • sugar sweetened beverages
  • sugar tax


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