Rose Conway-Walsh (Mayo, Sinn Fein) | Oireachtas source

There is an enormous volume of literature on this. One of the practical challenges is that it is unclear what set of foods should be taxed. There is no specific subset of foods that cause obesity, and the risk of taxing a small number of foods that cause obesity is that the consumer may switch to energy-dense items that are untaxed, so there is a complexity around all that as to what foods are used.