Reducing sugar content of high and mid sugar drinks is likely to have the greatest impact on health, with fewer cases of obesity, diabetes and tooth decay.

The UK soft drinks industry levy, due to be introduced in April 2018, is estimated to have significant health benefits, especially among children, according to the first study to estimate its health impact, published in The Lancet Public Health.

The proposed levy relates to the sugar content of drinks: no tax on diet and low sugar drinks; a low tax on mid-sugar drinks (5-8g of sugar per 100ml); and a high tax on high-sugar drinks (over 8g of sugar per 100ml).

The authors estimate that a reduction of 30% in the sugar content of all high-sugar drinks – a step already implemented by some manufacturers – and a 15% reduction in mid-sugar drinks could result in 144000 fewer adults and children with obesity, 19000 fewer cases of type 2 diabetes per year, and 269000 fewer teeth suffering from decay annually. Children are likely to be benefit most.