The Chancellor's office was quite clear today on the issue of who should pay the new sugar levy: The drinks producers.
Previous attempts to introduce a sugar tax have raised concerns that it is a regressive measure.
It falls disproportionately on those on the lowest incomes - who are often the biggest consumers of sugary drinks.
So George Osborne's office have devised a levy on the producers rather than a tax on the drinks.
However, consider how much the levy would add to a standard size bottle of Coca-Cola.
The 'red' version of the drink has 10.6g of sugar per 100ml, meaning it falls into the highest levy: 24p per litre.
So a standard 1.75 litre bottle of red Coke (or 'full fat Coke' as I often hear people call it) would be subject to a 42p levy from government.
Currently, a 1.75 litre bottle costs £1.95 in Sainsbury's, £1.73 in Asda, £1.95 in Tesco and £1.84 in Morrisons.
This means the levy is worth around a quarter of the cost of a bottle.
Who will pay?
Or the customer?