I haven’t got my head round this yet, principally because I am skiing in the Pyrenees, but you may be interested to look through. As ever, with a tax designed by HM Treasury, it appears to have some odd consequences…

http://www.ifs.org.uk/uploads/budgets/budget2016/budget2016_ks.pdf
And of course, Coca Cola says it won’t work…

http://www.theguardian.com/business/2016/mar/17/coca-cola-hits-back-at-sugar-tax-plan

Britvic sort of get it, although they don’t know it… 

“We remain of the view that only a holistic, wideranging strategy will tackle obesity.”

Yes I agree, and you are the start.