Just 1 in 4 drinks will have to pay the new sugar tax when it's brought in tomorrow.
The Irish Beverage Council is fighting the levy which will add 30 cent per litre to sugary drinks.
It claims that many drinks have already lowered their sugar content so won't be liable for the tax.
The Director of the Irish Beverage Council has hit out at the introduction of the tax saying "We're not enthusiastic about the health rationale. The government carried out a health impact assessment. It said that there was no evidence to introduce this tax and they went ahead on it".
