(P28-008-24) Consumption of Sugary Beverages Prior to the Ultra-Processed Sugar-Sweetened Beverages Tax in Colombia: An Analysis of the National Nutrition Survey 2015

Objectives: Colombia faces high and rising prevalence of obesity and diabetes, and in response implemented the world’s strongest tax on sugary drinks in November 2023. The aim of this study was to estimate taxed and untaxed beverage intakes before the tax was implemented. We also examined differences by sociodemographic characteristics.

Methods: We used nationally representative data from the National Nutrition Survey of Colombia (ENSIN) for 2015, collected via a single 24-hour dietary recall (n=28,791). Added sugar content for each beverage was determined by brand-specific information from large retail chains of Bogotá and ENSIN. Beverages were categorized as taxed or untaxed according to whether they exceeded the 2025 sugar threshold (≥5g/100mL) of the tax. We used linear regression models to estimate mean volume (mL) and kilocalorie (kcal) content for beverage consumption by tax status and beverage category, adjusted for sex, age, ethnicity, region, and income.

Results: Average daily consumption of taxed beverages was 164 kcal (95% CI 162 to 167) and 381 mL (95% CI 376 to 386) per capita and 209 kcal (95% CI 207 to 212) and 485 mL (95% CI 479 to 490) per consumer. Nearly 80% of respondents consumed any taxed beverages. Mean daily consumption of untaxed beverages was 110 kcal (95% CI 109 to 112) and 238 mL (95% CI 235 to 242) per capita and 157 kcal (95% CI 154 to 159) and 336 mL (95% CI 332 to 341) per consumer. The greatest per capita kcal intakes by beverage category were untaxed dairy (78 kcal, 95% CI 76 to 79), taxed fruit and vegetable juices (48 kcal, 95% CI 47 to 49), and taxed sodas and carbonated beverages (42 kcal, 95% CI 41 to 43). Males consumed more taxed beverages than females. The highest income quartile consumed the most kcal from taxed beverages, and the lowest income quartile consumed the least kcal from taxed beverages.

Conclusions: A large proportion of Colombians consumed beverages captured by the new tax, and consumption was greater for taxed compared to untaxed beverages. Future research is needed to determine whether the tax reduced consumption of sugary drinks.

Funding Sources: Branded nutrition information for this study was supported by a project funded by the National Center for Advancing Translational Sciences (NCATS), National Institutes of Health. The content is solely the responsibility of the authors and does not necessarily represent the official views of the NIH.