Factors Influencing Water and Sweet Beverage Purchasing Decisions and Behaviours Among Low-Income Households in Four...

In May 2023, Ghana implemented a 20% ad valorem tax on bottled water and sweet beverages (SBs), replacing a 17.5% tax; sachet water remained untaxed. The effect on low-income consumers' purchasing decisions and consumption patterns remains poorly understood.

We aimed to explore factors influencing water and SB purchasing behaviours among low-income households in four peri-urban Accra communities.

This study employed a convergent parallel mixed-methods design. Four focus group discussions (n = 36) and a cross-sectional survey (n = 43) were conducted among purposively sampled household primary shoppers in early 2025 across Oyarifa, Teiman, Kweiman, and Danfa. Data were analysed thematically and descriptively.

Of 43 participants, 67% were female and 65% had junior high school education. Water insecurity was common (60%), and sachet water was the main drinking source (77%). SB purchasing was driven by taste and convenience, while sachet water choices were linked to perceived safety, price, and availability. Tax awareness was moderate (56%); many perceived bottled water taxation as unfair and reported intentions to switch to cheaper local alternatives.

Limited tax awareness and perceived inequities suggest the need for policy refinements to better align fiscal measures with public health objectives.