We acknowledge the efforts that manufacturers have gone to in reformulating products to remove sugar, salt and fat and increase fibre, and the challenges that can come from this for smaller businesses. Taxation has been shown to drive producer behaviour through the soft drinks industry levy (SDIL), and we believe this should continue as a mechanism for driving reformulation. If the government is serious about improving the health of the nation, there is more it can do to support further reformulation, particularly for smaller manufacturers. (Conclusion, Paragraph 77)