Colm Burke (Cork North Central, Fine Gael) | Oireachtas source

It generated €32 million in 2022 and went from €16.3 million initially in 2018 up to €32 million in 2022. It is now coming back down because when it was introduced, the entire issue was about the VAT code. The tax was imposed with a different rate, depending on the sugar content in the drinks, so with the higher sugar content, the more tax was paid. The whole idea is to reduce down the sugar content.