Ministers have drawn up five versions of how some form of sugar tax could be introduced in the Netherlands to encourage people to switch to healthier options. 

All five involve increasing the tax on soft drinks, depending on the amount of sugar they contain. The difference between the five is based on the number of exemptions and the more exemptions, the higher the tax.

MPs had called on the cabinet to draw up a variety of options for encouraging people to opt for healthier soft drinks – whether the sugar is natural or added. The aim is to replace the current tax on soft drinks, which covers fizzy drinks, fruit and vegetable juice and alcohol-free beer and is not related to sugar content.

Dairy products and soja drinks with similar protein levels are excluded from the current soft drink tax but will be covered in the new system if they contain lots of sugar. 

It will be 2026 at the earliest before the sugar tax is introduced if it passes both houses of parliament.