Table 1

Food groups for which price-elasticities are estimated, and the levels of taxation applied to each food group for tax scenarios (A) and (B)

Food groupGHG emissions/kg product (kgCO2e)Tax/kg product in £
Scenario (A)Scenario (B)
Milk1.80−0.06
Other milk products2.40−0.05
Cream2.40−0.05
Cheese1.80−0.06
Eggs4.90.020.02
Pork7.90.100.10
Beef68.81.761.76
Poultry5.40.040.04
Lamb64.21.631.63
Other meat35.90.860.86
Fish5.40.030.03
Bread/cereals/flour10−0.08
Cakes/buns/pastries/biscuits0.90−0.09
Animal fats35.60.860.86
Vegetable fats3.20−0.02
Sugar and preserves0.10−0.11
Sweets0.10−0.11
Tinned and dried fruit and nuts0.90−0.09
Fresh fruit0.90−0.09
Potatoes0.40−0.10
Canned vegetables1.60−0.07
Fresh vegetables1.60−0.07
Fruit juice0.90−0.09
Soft drinks0.10−0.11
Non-coffee hot drinks30−0.03
Coffee drinks10.10.160.16
Beer3.80−0.01
Wine10−0.08
Other3.30−0.02
  • GHG, greenhouse gas emissions; kgCO2e, kg of carbon dioxide equivalents.