Earmarked taxes (surcharged/dedicated taxes)

• Tobacco and / or Alcohol tax ThaiHealth (2% each)

Fiscal adjustments

• Austria (value added tax)

Appropriation from Treasury budgets

• VicHealth, Healthway (Australian HPFs)  Malaysian Health Promotion Board

Levy on health / sickness insurance

• Switzerland: Euro/insured person/year

Other alternative sustainable funding sources

In a number of countries it may not be feasible to use a dedicated tax or a surcharge tax mechanism as a funding source for health promotion, due to a number of constrains.  If this is the case, other mechanisms to obtain a sustainable funding source should be explored.  The important focus should be on how best to secure a sufficient and sustainable fund, regardless of the sources of revenue.