Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I am committed to introducing the sugar tax because it was a clear, principled commitment given in last year's budget but I will only do so if it is consistent with developments taking place in other jurisdiction because if I were to bring in a sugar tax in this jurisdictions and a similar levy were not in place elsewhere, all that business would be sourced outside of Ireland. In advance of making and implementing that decision, I will check on the situation in other countries in regard to a sugar tax.