As stated in Budget 2017, I intend to introduce a tax on sugar sweetened drinks in April 2018 to coincide with the introduction of a similar tax in the UK.
An examination of the proposed tax, including estimates of projected yields, are contained in the excise Tax Strategy Group paper (TSG 16/02) which is available on my Department's website.
A public consultation process opened on Budget night seeking the views of interested parties on the make up of the tax which ran until 3rd January 2017. Some 30 submissions were received, all of which are also available to view on my Department's website together with the public consultation document.
Final decisions have yet to be made on the rate and scope of the tax. I intend that the legislation providing for the tax on sugar sweetened drinks will be included in the Finance Bill 2017.