As part of the global mandates to prevent non-communicable diseases, improve nutrition, and address the increasing demand from Member States for guidance on how to design fiscal policies on diet, the World Health Organisation organised an expert technical meeting on 5–6 May 2015 in Geneva. The specific objectives of the meeting were to:
- Review existing evidence of taxes on sugar-sweetened beverages and other foods and beverages high in sugar, salt and fat, including the health and economic impact;
- Present and review evidence from countries with experience in taxing of sugar-sweetened beverages and other foods and beverages high in sugar, salt and fat;
- Review and discuss modalities on policy options of taxes on sugar-sweetened beverages and other foods and beverages high in sugar, salt and fat, including scope, tax rate, tax base and use of tax revenue.
This document provides a list of key questions to consider when designing fiscal policies on diet.
Following that meeting, it was recommended that:
- The report of the meeting was disseminated for use by countries as information to assist in the development and implementation of fiscal policies as appropriate;
- The current evidence gap be addressed through research and evaluation in countries;
- A nutrient-profiling tool be developed by countries for the implementation of fiscal policies
An implementation manual be developed to provide further guidance to countries on the development and implementation of fiscal policies for diet.