(P24-057-23) Evaluation of Canada's First Tax on Sugar-Sweetened Beverages: Pre-Tax Analysis of Household Demographics and Beverage Consumption

Objectives: Various health organizations around the world and the WHO recommend taxing sugar-sweetened beverages (SSB) as a chronic disease prevention public health policy. The overarching objective of our study was to assess the pre-tax consumption of both SSB and non-SSB in the population of the first Canadian province to institute a tax on sugary beverages. The specific objective of this analysis was to determine the consumption of SSB and non-SSB based on several household-related demographics.

Methods: Using both convenience sampling of the general public by advertising (e.g. social media advertisements, direct email) and commercial consumer panels, we surveyed 1233 individuals in the province of Newfoundland and Labrador. Participants completed the survey online, answering questions on demographics (e.g. age, sex, income, number of children in the home), knowledge (e.g. SSB and tax attitudes/awareness), level of food security or insecurity, access to drinkable tap water, and beverage preferences and intakes using a validated beverage screener. The following analysis summarizes beverage consumption (ml/day) by sex, education, employment, income, and children at home.

Results: The survey had 1233 (66% female, 47±16 years) responses and a mean (±SD) SSB consumption 592 ml (±611 ml). There were no differences in the consumption of SSB between males and females or individuals employed versus unemployed. Intake of SSB (mean, 95% CI) compared by education level showed those with bachelor's degree or higher (494 ml, 450-539 ml) consumed less SSB (p < 0.001) than individuals with high school or less (749 ml, 617-841 ml) and some post-secondary (642 ml, 586-699 ml). Individuals earning $100,000 or more per year (491 ml, 436-546 ml) consumed less SSB than those earning $70,000-$100,000 (643 ml, 565-721 ml, p = 0.03) and those earning less than $40,000 (678 ml, 586-769 ml, p < 0.02). Individuals with children or expecting children had a higher intake of SSB than those with no children.

Conclusions: Various home-level demographics may impact beverage choice and the amount of SSB consumed. Assessing changes in SSB intakes in these demographics may help determine the impact of this new SSB tax on SSB intakes in the future.

Funding Sources: This study is funded by the Canadian Cancer Society, Canadian Institutes of Health Research - Insitute of Cancer Research and Memorial University.