Dáil Éireann Debate, Tuesday - 8 May 2018
119. Deputy Michael McGrath asked the Minister for Finance if sparkling water is included in the sugar sweetened drink tax; if his attention has been drawn to cases in which retailers have increased prices of soft drinks and sparkling water in advance of the tax introduction; and if he will make a statement on the matter. [19737/18]
Amharc ar fhreagraSugar Sweetened Drinks Tax is provided for by Chapter 2 of Part 1 of the Finance Act 2017. The tax commenced on 1 May 2018 and applies to first supplies in the State of sugar sweetened drinks. Sugar sweetened drinks are 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.
Sparkling water is not subject to the tax unless it has added sugar which results in a total sugar content of 5 grams or more per 100 millilitres. Comprehensive details regarding the operation of the tax are provided on the Revenue website at https://www.revenue.ie/en/companies-and-charities/excise-and-licences/sugar-sweetened-drinks-tax/index.aspx.
