"Sugar Tax" is the eighth studio album by the British synth-pop band, Orchestral Manoeuvres in the Dark (OMD). It was released in May 1991 by Virgin Records. It's the first album featuring the band as a duo, with co-founder Paul Humphreys having departed by this time. It's also the only album without him until 2010. The album has a refined sound compared to earlier albums from the band, showing a shift more towards dance-pop.
Even though the band was reduced to a duo, "Sugar Tax" was a commercial success. It peaked at No. 3 on the UK Albums Chart and was certified Gold by the British Phonographic Industry for sales in excess of 100,000 copies. It also spawned four UK Top 25 hit singles, including 'Sailing on the Seven Seas' and 'Pandora's Box'.
"Sugar Tax" marked a change in OMD's sound as the group incorporated more contemporary dance music influences into their established electronic pop sound. It was a sound further away from the experimental ethos of their early career, symbolizing their move to a more commercial pop and dance direction.
Interestingly, the album's title, "Sugar Tax", was a reference to the British government's levy on sugary drinks, which was hotly debated at the time. The band used it as a metaphor for the "bitter" price they had to pay for their success. Overall, "Sugar Tax" saw the band effectively rebooting their career, pioneering a cycle of success that would keep them active and relevant for many years to come.