Marie Sherlock (Dublin Central, Labour)
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103. To ask the Minister for Finance the revenue raised by the sugar-sweetened drinks tax each year since its introduction to date in 2023, broken down by the yield in each band; and if he will make a statement on the matter. [22176/25]

Marie Sherlock (Dublin Central, Labour)
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112. To ask the Minister for Finance the plant protein drinks and drinks containing milk fats covered by the sugar sweetened drinks tax as they have a calcium level below 119 milligrams per 100 millilitres; and if he will make a statement on the matter. [22430/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 103 and 112 together.

Sugar Sweetened Drinks Tax (SSDT) is provided for by Chapter 1 of Part 2 of Finance Act 2017. The tax commenced on 1 May 2018 and applies to first supplies in the State of sugar sweetened drinks as defined. The tax applies on a volumetric basis at one of two rates, dependent on the total sugar content of the ready to consume form of the sugar sweetened drink. A rate of €16.26 per hectolitre applies to drinks with a total sugar content of 5 grams or more, but less than 8 grams, per 100 millilitres. A higher rate of €24.39 applies to drinks with a total sugar content of 8 grams or more per 100 millilitres.

When introduced on 1 May 2018, SSDT 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. Certain plant protein drinks and drinks containing milk fats were specifically excluded from taxation. However, the scope of the tax was extended by Finance Act 2018 to include defined categories of drinks that do not contain at least 119 milligrams of calcium per 100 millilitres. The legislative amendments, which came into effect on 1 January 2019, impacted on sugar sweetened plant protein drinks and drinks containing milk fats, that fall within Combined Nomenclature (CN) Code heading 2202.

As a result, plant protein drinks including, soya, cereal, seed, or nut-based drinks and drinks containing milk fats, which have a calcium content of less than 119 milligrams per 100 millilitres, are liable to SSDT if they contain added sugar and their total sugar content, in ready to consume form, is 5 grams or more per 100 millilitres.

Comprehensive details regarding the operation of the tax, including a non-statutory consolidation of SSDT legislation are provided on the Revenue website at www.revenue.ie/en/companies-and-charities/excise-and-licences/sugar-sweetened-drinks-tax/index.aspx.

I am advised by Revenue that the revenue raised from SSDT, for all years, broken down by applicable SSDT band, are published on the Revenue website at the following link: www.revenue.ie/en/corporate/information-about-revenue/statistics/excise/ssdt/index.aspx.