Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

On the suggestion of a sugar tax being introduced, notwithstanding what budgetary decision is made in three weeks' time and subsequently by the Oireachtas, would we have the technical capacity to implement such a sugar tax in 2017? It has been speculated that if such a tax were announced, its implementation would be delayed until 2018, possibly to coincide with the introduction of a similar tax in the United Kingdom. Would we have the capacity to introduce such a tax in January 2017? I address these questions to the officials from the Revenue Commissioners.