I am not convinced about a ban on advertising because a great deal of this involves promoting the merits of one drink as opposed to another. We have tax incentives based upon the amount of horse power in one's car. There is a much heavier tax if one's car engine is over 1,900 cc and so on. There is merit in the suggestion of a tax gradation on drinks. Even at the cost of revenue to the Exchequer, the tax on soft drinks should be lowered. A Garda identity card would obviously be important but that depends on enforcement.