Sugary drink consumption is linked to weight gain and a host of obesity-related diseases including type II diabetes, coronary heart disease and some cancers. Sugary drinks contain ‘empty calories’ – 330ml of sugary drink typically provides 35g, or nine lumps, of sugar but no other nutritional value. Because liquid calories do not make us feel full, we do not compensate by eating fewer calories from solid food. Soft drinks are the largest single source of sugar for teenagers and children aged 4–10 years. According to National Diet and Nutrition Survey data (2008–2012), soft drinks contribute to 30% of sugar intake for teenagers, 17% for children aged 4–10 years and 12% for children 1.5–3 years. In part due to the high consumption of sugary drinks, “teenagers consume 50% more sugar on average than is currently recommended.” Two options for using taxation to reduce the consumption of sugary drinks are: A “volume tax”, which is proportional to the volume of the drink. A “sales tax”, which is a proportional to the price of the drink. According to the British Soft Drinks Association, approximately 5727 million litres of sugary drinks were consumed in 2011. There is evidence that a tax on consumption can have progressive health benefits, as poorer people suffer disproportionately from diet-related illnesses. Research on tobacco and alcohol, for instance, has shown that a tax leads to a decrease in consumption. The revenue from the duty can be used to fund programmes that have a significant impact on children from low income households, such as free and high quality school meals.