This toolkit explores how health taxes on products such as tobacco, alcohol, and sugar-sweetened beverages can help finance school meal programmes while advancing broader public health goals. Designed for government ministries, development partners, and civil society organisations, it brings together evidence, policy options, and practical considerations on tax design, earmarking, political economy, and implementation. Drawing on real-world examples and empirical evidence, the toolkit supports context-specific decision-making and cross-sector collaboration to strengthen sustainable financing for school health and nutrition.
