And there was me thinking I was agreeing with you in that they are "charging" the wrong part of the process and that the manufacturers will just be increasing the costs of everything to cover this additional charge for them being able to carry out their business. The government is going to be collecting money from sugary drink producers, doesn't really matter if it's corporation tax, NI, rate or anything else, or which department of the government it's going to, people on the street will be calling it a tax and the cash will more than likely go through the HMRC bank account at some stage on it's way to whichever government department then hands it out to wherever. They should be implementing this in a different way to have the effect that they want. It is consumers and retailers that should be feeling the pinch due to this "tax" as they will then make different choices for what they purchase. Charging a "tax" on the manufacturer is too far down the chain as they don't get to decide what the consumer purchases and if they go for the diet or full fat soda.