Nigeria’s SSB Tax – A blunt instrument hurting health and industry

1. The Issue Nigeria introduced a N10 per litre Sugar-Sweetened Beverage (SSB) tax in 2022, sold to the public as a fiscal-health intervention: raise revenue while reducing Non-Communicable Diseases (NCDs). Three years later, evidence shows the tax is failing on both counts. 2. Key Facts Revenue without Health Impact Estimated revenue: N27bn–N200bn annually; up to

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