Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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242. To ask the Minister for Finance the expected yield from the introduction of a 5% sugar tax on sweetened drinks or on fast food products; if steps have been taken to consider the introduction of such a tax; and if he will make a statement on the matter. [25965/15]

Michael Noonan (Limerick City, Fine Gael)
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There is no official data on the total sales revenue of sugar-sweetened drinks in Ireland. However, using data from industry sources gives a yield of €49 million for a rate of 5% on the final sales price of carbonated drinks (diet and non-diet), concentrates, & sports and energy drinks.

The Deputy may be aware that an examination of a tax on sugar sweetened drinks was included as part of the General Excise Duties paper presented to the Tax Strategy Group, an interdepartmental committee chaired by the Department of Finance. The paper examined the impact of a sugar sweetened drink tax imposed as a specific amount per volume of sugar-sweetened liquid (i.e €7.76 per hectolitre), rather than an ad valorem rate.

The General Excise Duties paper is available online at .

In relation to 'fast food products', it is not possible to provide an estimate for the expected yield of a 5% tax on such products.

All changes to taxation are considered in the context of the annual Budget and Finance Bill process.