Brendan Griffin (Kerry South, Fine Gael)
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138. To ask the Minister for Finance if he will divert a percentage of any taxes raised through consumption taxes on tobacco or high sugar or fat products towards an oral healthcare programme; and if he will make a statement on the matter. [37773/13]

Michael Noonan (Limerick City, Fine Gael)
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On the question of earmarking revenue for specific purposes, as a matter of principle, I am opposed to the hypothecation of taxes as it reduces the flexibility of Government to prioritise and allocate funds as deemed necessary at a particular time. It is, however, important to note that to date there are no specific taxes on high fat or sugar products. With regard to diverting tax raised on tobacco products, the Deputy will be aware that there is an agreement in place for a number of years whereby €168 million from revenue on tobacco is transferred to the HSE for health-related purposes.