The author of the initiative Janis Vanags believes that the rate of VAT on useful and necessary for the health food should be reduced to 5%. This refers to fresh meat and fish, milk, kefir, cottage cheese, eggs, whole grain products, honey, Latvian-grown vegetables, fruits and berries.

To compensate for the reduction in income tax is proposed to increase VAT on unhealthy foods, excessive consumption of which can even be life-threatening. The author of the initiative proposes to introduce VAT in the amount of 31% on sweetened and energy drinks, sugar, confectionery and all products containing more than 1.25 grams of salt per 100 grams. Foods that contain TRANS fats, according to Vanags, should be banned altogether.

As noted by the author of the initiative, as a result of these measures, the society will become more affordable produced in Latvia and necessary for the health food. It will benefit the local manufacturers as a result of the reduction in VAT on some products to increase their sales.