In The Lancet Public Health, Adam Briggs and colleagues1 explore the possible health impact of the tiered levy on sugar-sweetened beverages (SSBs) that was proposed by the UK Government in March, 2016.2 The focus in their analysis is on the response by the food industry. Food and drink companies could pass the tax onto consumers, reduce the sugar content of their products to reduce the amount of tax due, or increase promotion of low-sugar drinks at the expense of that for high-sugar varieties. The authors find that reformulation offers the largest potential for health improvements in terms of numbers of individuals with obesity, new diabetes cases, and tooth decay.