Terence Flanagan (Dublin North East, Independent)
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443. To ask the Minister for Health his plans to establish a children's future health fund to deliver a package of measures that will protect Irish children's health, including tackling under-age smoking and ending under-age drinking, as outlined by the Irish Heart Foundation; and if he will make a statement on the matter. [37106/14]

Leo Varadkar (Dublin West, Fine Gael)
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The Irish Heart Foundation proposes the introduction of a tax on sugar-sweetened drinks and the hypothecation of part of this revenue for a proposed 'Children's Future Health Fund'. A proposal to introduce a tax on sugar-sweetened drinks remains under consideration.

The measures outlined to tackle underage smoking and drinking reflect those contained in Tobacco Free Ireland and the Report of the Steering Group on a National Substance Misuse Strategy, 2012.