The TPA exercise found that
Coca-Cola, with 10.6 grams of sugar per 100 millilitres, will be subject to the
tax, but a Starbucks signature hot chocolate with whipped cream with coconut
milk, which has 11 grams of sugar per 100 millilitres, will not.
The sugar tax will be an
arbitrary burden on the poor which does not take account of the actual content
of drinks, critics have said.
The TaxPayers' Alliance
(TPA) said some beverages full of sugar will be exempt from the
"bungled" levy, which was announced in the Chancellor's most recent
Budget.
The TPA is calling for the
measure to be scrapped after it carried out a comparison of 49 different
drinks, including fizzy and energy drinks that will be taxed, and milk-based
ones and coffees that will not.
But the Treasury said the
tax is a "major step forward" in the fight against childhood obesity,
and the money raised will fund more school sports and expanding school
breakfast clubs.
Energy drinks such as
Monster Origin, 11g/100ml, will be taxed, but Tesco chocolate flavoured milk,
12.4g/100ml, will not be, the study also noted.
The 10 most sugary drinks
analysed by the TPA will not be subject to the levy.
TPA chief executive
Jonathan Isaby told Sky News the policy has "descended into farce".
He said: "It (the
results of the study) suggests to us the Government has not thought through
this proposal whatsoever, we're calling for them to scrap it.
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