▁are ▁tax ed ▁at ▁ 1 8 p ▁per ▁lit re ▁and ▁drink s ▁above ▁ 8 g ▁per ▁ 1 0 0 ▁mill il it res ▁at ▁ 2 4 p ▁per ▁lit re . ▁The ▁measure ▁was ▁estimated ▁to ▁generate ▁an ▁additional ▁£ 1 ▁billion ▁a ▁year ▁in ▁tax ▁re venue ▁which ▁would ▁be ▁spent ▁on ▁fund ing ▁for ▁sport ▁in ▁UK ▁schools . ▁Despite ▁not ▁being ▁part ▁of ▁the ▁United ▁Kingdom ▁the ▁British ▁So ft ▁Dr inks ▁Indust ry ▁Le vy ▁will ▁come ▁into ▁force ▁on ▁the ▁Is le ▁of ▁Man ▁on ▁ 1 ▁April ▁ 2 0 1 9 ▁because ▁of ▁the ▁Common ▁Pur se ▁Ag re ement . ▁ ▁It ▁was ▁proposed ▁that ▁pure ▁fruit ▁ju ices , ▁milk - based ▁drink s ▁and ▁the ▁smallest ▁produ cers ▁would ▁not ▁be ▁tax ed . ▁For ▁other ▁be ver ages ▁there ▁was ▁an ▁expectation ▁that ▁some ▁manufact ur ers ▁would ▁reduce ▁sugar ▁content ▁in ▁order ▁to ▁avoid ▁the ▁tax ation . ▁Indeed , ▁manufact urer ▁A . G . ▁Bar r ▁significantly ▁cut ▁sugar ▁content ▁in ▁their ▁primary ▁product ▁Ir n - B ru ▁in ▁advance ▁of ▁the ▁tax . ▁ ▁Notable ▁research ▁on ▁effect ▁of ▁excess ▁sugar ▁in ▁modern ▁di ets ▁in ▁the ▁United ▁Kingdom ▁includes ▁the ▁work ▁of ▁Professor ▁John ▁Y ud kin ▁with ▁his ▁book ▁called , ▁" P ure , ▁White ▁and ▁Dead ly : ▁The ▁Problem ▁of ▁Sug ar " ▁first ▁published ▁in ▁ 1 9 7 2 . ▁With ▁regard ▁to ▁a ▁proposed