An examination of Ireland's sugar sweetened beverage tax (sugar tax) in practice.

This article examines the impact of Ireland's sugar sweetened beverage tax (SSBT), introduced in 2018 and expanded in 2019, on the retail pricing of full-sugar versus sugar-free carbonated soft drinks in 14 Irish supermarkets. The study found that in approximately 60% of cases, full-sugar and sugar-free versions of the same brand (Coca Cola, Pepsi, and Club) were sold at the same price, indicating a sub-optimal pass-through of the SSBT to consumers. Despite the tax, price differentials were often smaller than the tax amount, and occasionally sugar-free drinks were more expensive than full-sugar equivalents. The research highlights manufacturer reformulation of some brands to reduce sugar content below the taxable threshold and suggests further investigation into supermarket pricing strategies and broader product categories subject to the SSBT.