Written answers
Wednesday, 13 March 2019
Department of Finance
Tax Code
Brendan Griffin (Kerry, Fine Gael)
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124. To ask the Minister for Finance if an issue relating to sugar tax and below cost selling will be clarified (details supplied); and if he will make a statement on the matter. [12566/19]
Michael Healy-Rae (Kerry, Independent)
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125. To ask the Minister for Finance if he will address a matter (details supplied) regarding implementation of the sugar tax; and if he will make a statement on the matter. [12583/19]
Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 124 and 125 together.
The Sugar Sweetened Drinks Tax (SSDT) was commenced in May 2018 following a positive decision from the European Commission that it is compatible with EU State aid rules. The tax is applied to water and juice based drinks, in ready to consume or concentrated form, that contain added sugar and have a total sugar content of 5 grams or more per 100 millilitres in their ready to consume form.
I have no function in regard to the issue of below cost selling.
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