In 2015 the Royal College of Surgeons in Ireland indicated that we were on track to be the most obese nation in Europe by 2030. This is an issue I have raised on many occasions. In the light of these warnings, we need to introduce meaningful change. It is welcome that the Government has indicated a willingness to introduce a sugar tax. Recently I carried out research into the VAT system and was very taken aback to find that a bottle of water was taxed at the standard rate of VAT of 23%, while chocolate milk, which I presume is classed as a milk product, which contained 18.8g of sugar per serving was taxed at a zero rate of VAT. A food product such as Nutella spread which is 50% sugar is also taxed at a zero rate of VAT. A sugar tax needs to be fast-tracked, but we have difficulties with reference to the United Kingdom and when and how we could implement it. When we have such anomalies in the VAT system, we should get them right first. Introduce a sugar tax before we get the VAT system right, when it comes to these glaring anomalies at the very least, seems to be absurd. Naturally healthy products such as bottled water should not be subject to the standard rate of VAT when products such as Nutella or chocolate milk are taxed at a zero rate of VAT. I call on the Minister to re-evaluate and reform VAT rates. It is overdue that we have a review of the way in which we implement and charge VAT on certain products.