In my 2017 Budget speech, I announced my intention to introduce a tax on sugar-sweetened drinks. At that time I also announced a public consultation process and invited interested parties to make submissions in relation to the form and practical implementation of the tax on sugar-sweetened drinks.
The contents of all of the submissions received in response to the public consultation process are being considered. I do not intend to publish a report on the submissions as they are publicly available, in their entirety, on my Department's website.
It is my intention to introduce the sugar-sweetened drinks tax in April 2018 in order to align it with the introduction of a similar tax in the UK. I expect to announce details of the scope and rate of the tax as part of Budget 2018. I also expect to bring forward the primary legislation which will underpin the tax as part of this year's Finance Bill.