Grant: Master's Award: Canada Graduate Research Scholarships - Master's program

Excess sugar intake - especially from sugar-sweetened beverages (SSBs) is a major risk factor in the development of diseases such as type 2 diabetes, obesity, cancers and heart disease. To reduce SSB consumption, many countries have implemented a tax on them. In 2022, the Government of Newfoundland and Labrador (NL) implemented Canada's first provincial SSB tax at a rate of $0.20/L. Early studies have noted that weekly SSB intake decreased by 24% after SSB tax implementation. However, on May 12, 2025, the Government of NL announced the repeal of the SSB tax effective July 1st, 2025. This decision was justified by citing affordability issues in the province. This study will evaluate changes in the percentage of SSB consumers and the change in millilitres consumed among SSB consumers in NL, comparing intakes while the SSB tax was implemented to after the removal of the SSB tax. To do this, we will use an online survey platform to collect demographic information, participants will then complete a validated beverage frequency questionnaire and a 24 hour dietary recall to gather beverage intake data. Since we already have data from a pre-repeal period, we will be able to compare consumer behaviours and see how they differ post tax repeal. We expect to see an increase in intake of taxable SSBs post-repeal (mL) and an increase in the percentage of SSB consumers post-repeal. Other regions that have experienced SSB tax repeal have noted an increase in SSB consumption post repeal, but research on the topic is limited. Therefore, this study is critical in filling the gaps in the literature surrounding SSB tax repeal.