According to the document, the sweetest drinks, whose sugar content is equal to or greater than 80 grams per litre will begin to be taxed at 20.26 €/hl.

Drinks with the lowest sugar content (below 25 grams/litre), will see taxes rise from 1 to 1.01 €/hl and in the next level (equal to or above 25g/l, but less than 50g/l ) the tax to be collected is increased by six cents, reaching 6.08 €/hl.

For drinks with a sugar content of 50 g/l or more, but less than 80 g/l, the tax is €8.10/hl (it was €8.02/hl).

The revenue obtained from the tax on sugary non-alcoholic beverages was included in the OE2021 to help the sustainability of the National Health Service.