I recently came across this article talking about how the sugar tax will affect AG Barr - the makers of the fizzy drink Irn Bru which is particularly popular in Scotland.

In the article, the firm confirm their profits are up 7% this year and do not think Osborne’s sugar tax will have much of an effect on their business. They say ‘brand loyalty’ will continue to drive demand.

The sugar tax itself will not be introduced for another 2 years, but it will be levied into two bands:

1. Higher band for the most sugary drinks > 8g per 100ml. This will add 8p per can of drink (Irn Bru falls into this category at 10.6g)

2. Lower band for drinks above 5g per 100ml but below 8g. This will add 6p per can of drink

Note fruit juices and milk-based drinks are exempt - this is shocking as well as there is 12g of sugar in 100ml of Fruit Shoot and 10.8g of sugar in 100ml of Frijj chocolate milkshake!

The question is will the sugar tax work? read more http://goo.gl/pX65yM

For Scotland, all the evidence confirm serious poor oral health, demonstrated in the Scottish Dental Health survey http://goo.gl/2NF3Ci . Around a third of primary school children show obvious decay! Is the popularity of sugary drinks such as Irn Bru a factor to be implicated in this and will the new sugar tax make any difference?

AG Barr certainly don’t think so….but what do you think?