Mr. Kevin McPartlan:

Anybody who has ever had an involvement in the food industry knows that it can take between two and four years to change a product. Let us be frank. The vast bulk of soft drinks, which are covered by the sugar tax, are not produced in Ireland. The market in Ireland is so small that Irish legislation will not make a fundamental difference to the formulation of products. Reformulation has been happening for more than 30 years and we are capturing the data. It would be false to portray that as a response to the introduction of a sugar tax.