While many companies decided to reduce sugar content in their drinks, others have stuck with their tried and tested recipes and found other ways to counter the cost increases.

Coca-Cola is not changing the recipe of its signature drink, but will shrink its biggest 1.75l bottle to 1.5l to absorb the price rise, while its exempt Diet and Zero varieties will increase from 1.75l to 2l.

PepsiCo beverages, which are distributed by Britvic in the UK, will continue with the same recipes, with the costs passed on to the consumer.

Scottish favourite Irn-Bru has reformulated its famously sugary recipe to avoid the tax, cutting the sugar in a can from 8.5 teaspoons to four, despite a consumer backlash and reports that fans were stockpiling cans and bottles of the original.

Supermarket Tesco has reformulated its own-label soft drinks to come below the levy threshold and believes 85% of all the drinks it stocks will be unaffected.