The new levy comes into effect in April
A popular chocolate milk drink that is sweeter than a can of Fanta orange will be exempt from the Government's sugar tax.
The sugar content in Yazoo Chocolate Milk is 8.9g per 100ml. A can of Fanta has 7.8g per 100ml.
However, despite the milk drink being more sugary, it will not be subject to the levy, which comes into effect in April.
The Government has decided to exempt milky and yogurt-based drinks from the tax because they have nutrients such as calcium and protein.
The Irish Independent investigated the sugar content of a number of drinks on sale in a supermarket yesterday.
Some drinks companies are now reformulating their products and may have their product below the threshold for the tax by April. The sugar tax will not just be imposed on fizzy drinks, it will also be slapped on to some fruit juices.
Pure fruit juice on its own will not be taxed - but it will be subject to the levy if it has "added sugar" above a certain level.
The Innocent Energise Super Smoothie had 10g per 100ml.
There is 12g of sugar per 100ml in the Naked Mango Juice Smoothie, but just 0.5g per 100ml in Ribena Strawberry. The cut-off point for the new tax is 5g of sugar per 100ml.
But even 4.5g of sugar in a drink amounts to the equivalent of eating one teaspoon of sugar.
Also in the sugar tax zone are some old family favourite style "fruit squash" drinks, which are sold to be diluted with water.
The squashes will be subject to the tax if they have added sugar above the threshold.
The Government expects to raise around €40m from the tax.