Taxation on beverages in Nigeria: Impact and burden of the new policy

Abstract

Dear Editor, The Nigerian Government recently signed into a law a policy on 31 December 2021 that mandates the payment of an excise duty of 10 NGN (about US$0.02) per liter on all nonalcoholic and sweetened beverages in the country1. Some of the stated reasons were to discourage excessive sugar consumption in beverages, which can lead to a variety of health problems, including diabetes and obesity and to increase excise duties and revenue for healthcare and other essential spending1. Without doubt, this has sparked a flare of reactions and opinions on either side of the relevance of the new policy, its impact on healthcare and the economy at large