Strengthening Nigeria’s Sugar-Sweetened Beverage (SSB) Tax: A Public Health and Fiscal Imperative The call to strengthen Nigeria’s Sugar-Sweetened Beverage (SSB) tax regime has gained renewed urgency as public health advocates, economists, and policymakers converge on the growing burden of non-communicable diseases (NCDs) in the country. At a recent two-day Journalism Training Workshop on SSB Tax and Industry Monitoring organized in Kano by the Corporate Accountability and Public Participation Africa (CAPPA), key stakeholders reiterated the need to revise the existing tax structure to better serve public health and revenue mobilization objectives. The Case for a Stronger SSB Tax Nigeria introduced an SSB tax of ₦10 per litre on all non-alcoholic, sugar-sweetened beverages in the 2021 Finance Act, representing a significant shift in public health policy. However, health advocates including CAPPA Executive Director, Akinbode Oluwafemi, argue that the tax's current rate is insufficient to deter consumption or to generate impactful health sector funding. “The extremely low threshold of the tax has rendered it ineffective,” Oluwafemi stated, “while the false narratives from the SSB industry and lack of transparency in revenue utilization continue to undermine the tax’s original purpose.” CAPPA emphasizes that the tax should go beyond revenue generation—it should serve as a strategic public health tool aimed at discouraging excessive consumption of sugary drinks and reducing the incidence of diet-related NCDs such as diabetes, cardiovascular diseases, and obesity. The Health and Economic Burden Nigeria is currently facing a public health emergency driven by lifestyle-related NCDs. According to health experts, over 30% of annual deaths in Nigeria are now attributed to NCDs—a trend significantly worsened by the widespread consumption of ultra-processed foods and sugar-laden beverages. In his presentation, Dr. Ekiyor Joseph, a global health policy expert, identified ultra-processed food and drink companies as major contributors to this crisis, particularly through aggressive marketing targeted at children and low-income communities. These practices, he argued, fuel unhealthy dietary behaviors, weaken national health policies, and impose avoidable costs on families and the public health system. Dr. Oluwatosin Edafe, Research Fellow at the Centre for the Study of the Economics of Africa, noted that the economic cost of SSB-related illnesses extends to loss of productivity, high household medical expenditure, and pressure on Nigeria’s underfunded healthcare infrastructure. Global Lessons and Local Realities International best practices reveal that countries that have implemented higher SSB tax rates—often exceeding 10-20% of the retail price—have seen tangible results. For instance: Mexico experienced a 12% reduction in SSB purchases within one year of implementing a peso-per-litre tax. South Africa introduced a Health Promotion Levy in 2018 based on sugar content, leading to measurable reductions in sugar intake. The United Kingdom adopted a tiered levy, encouraging product reformulation by manufacturers and lowering sugar levels in beverages. In comparison, Nigeria’s flat-rate N10 tax is not price-elastic enough to induce behavioural change or encourage industry reformulation. Policy Recommendations The workshop, attended by journalists, public health advocates, and government representatives, produced strong recommendations for the Nigerian government: Increase the SSB tax rate to levels that effectively discourage consumption and incentivize healthier alternatives. Implement a sugar-content-based levy to encourage reformulation of high-sugar products. Ring-fence SSB tax revenue for public health financing, especially for NCD prevention, health education, and primary healthcare services. Enhance transparency and accountability in the collection and utilization of SSB tax revenue through annual public reports. Strengthen public education campaigns to counteract misinformation from the beverage industry and promote informed dietary choices. Protect vulnerable groups, particularly children and youth, by regulating advertising and sales of sugary drinks near schools and public spaces. The Role of the Media Dr. Dorothy Amadi, Deputy Director, Risk Factors, NCD Division at the Federal Ministry of Health, stressed the importance of media engagement in amplifying accurate, evidence-based information. “The media must be equipped not just to report the health implications of SSBs,” she noted, “but also to scrutinize industry narratives and support pro-health advocacy.” Media practitioners were trained on identifying tactics used by beverage corporations to downplay health risks, co-opt policy processes, and create public confusion around the benefits of taxation and regulation. Conclusion Nigeria’s public health system is at a critical juncture. With NCDs rising rapidly and healthcare budgets stretched, the country must adopt bold fiscal measures that prioritize prevention over cure. A strengthened SSB tax, properly administered and transparently utilized, represents a triple win—for public health, for the economy, and for social equity. As the country looks toward reforming its tax system for sustainable development, the SSB tax should not be treated as a peripheral measure. Rather, it should be a cornerstone of Nigeria’s commitment to health promotion, disease prevention, and fiscal responsibility. Olatunji Abdulrazaq CNA, ACTI, ACIArb(UK) Founder/CEO, Taxmobile.Online