Why do you think it is important that the use of the tax be ringfenced? My view would be that the aim of the tax would be to nudge people into changing their behaviours, and it will do this whether the resulting income goes into funding obesity related treatments or just into the general taxation pot.<p>Also, hypothecation doesn&#x27;t really seem to me to rise above the level of a PR labelling exercise -- if sugar tax income is all spent on NHS obesity programmes, then the government will simply reduce the amount of NHS funding from the general pot correspondingly. Further, you get awkward effects if peoples&#x27; behaviour really does change where obesity programmes could end up underfunded because the sugar tax income falls. Better to just fund them to the right level from the general pot, I think.