The Social Protection Minister Leo Varadkar has said any sugar tax legislation needs to be legally “foolproof”.

There are reports the drinks industry will take legal action if the Government decides to introduce the levy.

Minister for Finance Michael Noonan is thought to be considering introducing such a tax in the Budget.

Varadkar has said any legislation would need to be strong enough to withstand a legal challenge.

“I suppose when you introduce any new tax or any change to the law, there’s always a risk that it could be challenged legally by those who don’t agree with it,” said Varadkar.

“The job of Government of course is to make sure that any legislation that we bring in is robust and that’s the particular role for the Attorney General in doing that, in making sure that any legislation we do bring put before the Dáil and Seanad is scrutinised by the Dáil and Seanad and is made foolproof.”