Supporters of the measure highlight the risks associated with excessive sugar consumption among children: obesity and then, over a ten- to fifteen-year horizon, liver disease, hypertension, diabetes, cardiovascular disease and, possibly, cancers. It is also stated in the chamber that 80% of children and grandchildren have excessive sugar consumption.
On 10 November, the Senate adopts Article 8 of the Social Security financing bill (PLFSS) for 2027, which extends the soda tax to the most sugary industrial products. The vote takes place in the late afternoon, after several changes to the scope of application.
The measure is expected to bring in €300 million a year for Social Security. It forms part of a budget in which the Court of Auditors again warned, on 20 October, about the accumulation of massive deficits and called for the government target of reducing the Social Security shortfall to €12.7 billion to be “held.”.
The scheme targets processed and pre-packaged industrial food products that contain at least 10 grams of sugar per 100 grams — that is, 10 kilograms per quintal — and at least one additive, as well as those that contain synthetic sweeteners.
It is to apply to all industrial products sold in France, including imported products. Foods that contribute most to sugar consumption among children are particularly targeted.
The Senate nevertheless slightly softens the text. At the initiative of the Social Affairs Committee, senators set limits on the terms of the tax so as not to affect small artisanal production.
The article is amended in session to clearly exclude products made and sold to consumers by artisans, as well as certain products bearing an official French quality and origin label.
Xavier Iacovelli (RDPI) secures adoption of an amendment that excludes foodstuffs intended for special medical purposes. These are clinical nutrition products intended for patients with cancer or chronic diseases, for older people, and for infants and children with certain conditions.
Rapporteur Olivier Henno says he has himself changed his position since the introduction of the soda tax in 2012 and its tightening in 2018. Moved up the agenda, the debates on sugar are extensive, and the Social Affairs Committee’s line clearly prevails in the chamber.
Critics denounce an attack on household purchasing power and a cost for agri-food SMEs. It is also objected that entry into force as early as 1 January would leave too little time to adapt recipes.
Before the 11 November break, senators were due to examine the reform of general employer contribution relief, provided for in Article 7. The Social Affairs Committee prefers to postpone this item because of the ongoing social agenda.