The Programme for a Partnership Government states that increased public spending and reductions in personal taxes will be funded through, among other things, a new tax on sugar sweetened drinks.
The revenue raised by such a tax will depend on, among other things, the rate at which it is set, and the types of drinks included within its scope. These issues are budgetary matters which will be determined through the budgetary process. In this regard, I would draw the Deputy's attention to the General Excise Duties Tax Strategy Group papers of 2014 and 2015 which examine issues surrounding a tax on sugar sweetened drinks. These papers are available on my Department's website. The Tax Strategy Group paper for 2016 discusses issues surrounding the design and implementation of a sugar-sweetened drinks tax, and will be published shortly.