Evidence has suggested that placing a tax on sugary drinks could reduce consumption and reduce levels of obesity. The North West Directors of Public Health developed the healthy weight collaborative ‘Food Active’, who commissioned this report to explore the acceptability of a tax on sugary drinks. The research explored the attitudes, behaviours and perceptions of people who would most likely be affected by a tax on sugary drinks. The report found that that people are well informed about the impact of sugary drinks on dental health, but less aware about the links between sugary drinks and weight gain. The research also found that most people were not against the idea of a tax, but had varying views about the level of the tax, and whether it would be effective.