Background:

Saudi Arabia introduced one of the most significant beverage taxes globally (50% on sugar-sweetened drinks and 100% on energy drinks). This provides a unique opportunity to investigate the impact of taxes on perceptions and attitudes toward sugary drinks and whether consumers are substituting taxed beverages with healthy alternatives.

Methods:

A qualitative study using semi-structured interviews with university students in Riyadh, Saudi Arabia. Interviews were analysed using thematic analysis.

Results:

A total of 27 participants were interviewed. Four themes were identified from the data: Health is beyond personal choice, The role of food companies in promoting health behaviour, What is excise tax and why do we need it? and The impact of taxation on consumer behaviour. Social factors and the availability and prices of healthy and unhealthy products often restrict the ability to follow a healthy diet. Food companies have a role in facilitating access to nutritious products, and policies should be in place to regulate the process. Many participants needed to be made aware of the implementation of the excise tax and often confused it with the value-added tax. Participants who perceived themselves as light consumers of sugary drinks reported minimal impact of the taxation on their consumption. Those who perceive themselves as heavy consumers have reported being affected by taxation.

Conclusions:

This study strengthens the idea that people’s perception of the impact of taxation on their purchasing behaviour was influenced by their views regarding their consumption. A comprehensive approach is needed to reduce sugary drinks, including promoting healthy substitutes and enhancing understanding of public health interventions to maximise benefits.