Mary Upton (Dublin South Central, Labour)
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Question 234: To ask the Minister for Health and Children her views on introducing a 1 cent levy on sugary foods and drinks to provide funds to tackle obesity, provide and staff sports facilities for the population and promote healthy eating; and if she will make a statement on the matter. [42754/09]

Áine Brady (Kildare North, Fianna Fail)
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The tax system through VAT already differentiates between food products. Most food and drink sold by retail shops is chargeable at the zero VAT rate. This includes most basic foodstuff, such as bread, butter, tea milk, vegetables, etc. Certain items of food and drink are specifically excluded from the scope of the zero-rate and are taxable at rates of 13.5% and 21.5%.

Food and drink liable to the 21.5% VAT rate include sweets, chocolates, confectionary, crisps, ice-cream, frozen deserts and similar frozen products, savoury snack products, soft drink and alcohol. The type of products attracting this higher rate therefore includes the high sugar food and drink which might potentially contribute towards obesity, while more health products, such as fruit and vegetables are zero-rated.