I propose to take Questions Nos. 124 and 125 together.
The Sugar Sweetened Drinks Tax (SSDT) was commenced in May 2018 following a positive decision from the European Commission that it is compatible with EU State aid rules. The tax is 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.
I have no function in regard to the issue of below cost selling.