All dairy-based sugar-sweetened drinks with both naturally occurring sugar and with added sugar will be excluded from the new sugar tax, according to the Department of Health.

In a notification to the European Commission, the Department of Health said that the Sugar Sweetened Drinks (SSD) Tax will apply to pre-packed, water and juice-based drinks, ready-to-consume beverages containing added sugar with a total declared sugar content of 5g or more per 100ml.

As well as dairy-based drinks, pure fruit juices with natural sugar content of over 5g per 100ml are also excluded.

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The proposal also excludes soft drinks, energy drinks and sports drinks that have a sugar content lower than 5g/100ml.

The new tax is aimed at reducing the consumption of sugar in drinks because of their link to obesity and related diseases.

The sugar tax measure was announced in Budget 2018 in October.

Rates

For liable drinks with a declared sugar content of 5g or more but less than 8g per 100ml the rate of tax will be €0.20/litre.

Meanwhile, for liable drinks with a declared sugar content of 8g or more per 100ml the rate of €0.30/litre will be applied.

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