Campaigners are calling for a 'calorie tax' in a bid to slash high sugar and salt content in our food and drink.

Action on Sugar and Action on Salt is calling on the government to introduce a calorie (energy density) levy on all calorie dense processed foods that meet an agreed criteria set by government, similar to the successful Soft Drinks Industry Levy[i] (SDIL, widely known as the ‘Sugar Tax’).

This will mean manufacturers are forced to pay a levy to the government if they fail to reduce excessive calories, i.e. energy, in their processed unhealthy foods.[ii]

This would encourage product reformulation to reduce both fat, in particular saturated fat as recommended in the new guidance from the Scientific Advisory Committee on Nutrition (SACN),[iii]as well as sugar in unhealthy products. Fat is a bigger contributor to calories in the diet than sugar and therefore essential that manufacturers are encouraged to reduce both in order to tackle the UK’s obesity crisis.[iv]

The levy would ensure companies are held to account if they make processed unhealthy food with excessive calories as part of a comprehensive set of measures to encourage them to develop healthier, lower calorie products. This can help reduce the excessive calorie intake at a population level which is currently contributing to the rise in childhood obesity. Compared to those with ideal body weights, overweight and obese children consume between approximately 140 and 500 excess kcals per day.[v]Funds raised from the levy must be ring-fenced to go towards improving children’s health by investing in tackling childhood obesity.

Despite PHE's Sugar Reduction Programme referencing that ‘sugar reduction should be achieved without increasing the level of saturated fat within a product and, where possible, be accompanied by calorie reduction’,[vi]both Action on Sugar and Action on Salt say it does not go far enough to reduce calories and are calling on the government body and the DHSC to actively encourage companies to also reduce fat as well as sugar. Reducing calories from saturated fat could, according to SACN’s 2019 review of the totality of evidence, reduce the risk of cardiovascular disease (CVD) and Coronary Heart Disease (CHD) and lower cholesterol.

A recent study, published in nutrition journal Nutrients by researchers at Queen Mary University London, showed that when compared to sugar reformulation alone, fat and sugar reformulation could result in a much larger reduction in excess calories to reduce obesity. In the study, which analysed more than 850 cakes and biscuits, the researchers found that fat contributes significantly more to the calorie content of cakes and biscuits than sugar i.e. the more fat they contain, the more calories they contain, regardless of their sugar content. There is a huge variation of fat within the same categories of cakes and biscuits indicating that reformulation is easily achievable.

For example:

Fat in chocolate cakes varied two-fold, from 12.2g to 27.5g per 100g

Fat in Victoria sponges varied three-fold, from 8.5g to 24.7g per 100g

Saturated fat in Rich Tea biscuits varied six-fold, from 1.2g to 7.2g per 100g

PHE currently has two separate reformulation programmes to tackle the obesity epidemic – the Sugar Reduction Programme and the yet-to be detailed Calorie Reduction Programme,which is illogical. For example, cakes and biscuits are included in the Sugar Reduction Programme but not in the Calorie Reduction Programme, despite them being categories that contribute to excess calorie intake from sugar as well as fat.Action on Salt and Action on Sugar is urging these widely consumed unhealthy foods, along with other sweet and fatty categories such as chocolate confectionery, ice creams, puddings, chocolate spreads, morning goods and milk-based drinks, to be included in the long-awaited Calorie Reduction Programme.

Graham MacGregor, Professor of Cardiovascular Medicine at Queen Mary University of London and Chairman of Action on Sugar and Action on Salt said: 'The UK Soft Drinks Industry Levy has been remarkable and unique in that it allows for significant product reformulation by manufacturers in order to avoid paying the levy. This has already resulted in a much bigger reduction of sugar content of drinks in the UK than originally anticipated, as well as ring fencing £340million of income directly from manufacturers, not the public, to spend on improving children’s health. It is imperative that this levy continues.

'Additionally, the same could be achieved in creating a levy to reduce excess calories but we need a firm commitment from HM Treasury and The Department of Health and Social Care to make this a reality and to implement a robust evaluation system to fill in the evidence gaps. This levy should be invested back in a much more comprehensive approach to prevent obesity in both children.'


[i] The 'Sugar Tax' will help to reduce sugar in soft drinks and tackle childhood obesity. https://www.gov.uk/government/news/soft-drinks-industry-levy-comes-into-effect

[ii]Nutrient Profiling Technical Guidance. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/216094/dh_123492.pdf

[iii]SACN. Saturated fats and health. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/814995/SACN_report_on_saturated_fat_and_health.pdf

[iv]Public Health England and Food Standards Agency. NDNS: Years 7 and 8 (combined). Results of the

National Diet and Nutrition Survey (NDNS) Rolling Programme for 2014 to 2015 and 2015 to 2016. 2018.

Available online: https://assets.publishing.service.gov.uk/governmen...

data/file/699241/NDNS_results_years_7_and_8.pdf

[v]Calorie reduction: The scope and ambition for action. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/800675/Calories_Evidence_Document.pdf

[vi]Sugar Reduction: Achieving the 20%. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/604336/Sugar_reduction_achieving_the_20_.pdf

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