The Minister for Health, Mr Martin, is considering introducing a special tax on fatty foods in an effort to combat Ireland's growing obesity problem.
The Minister said the proposal was still at "embryonic stage" but was being considered.
Mr Martin, who admitted the tax would face strong opposition from various interest groups, said the details of how the tax would be structured still had to be worked out. He also had yet to decide the type of foods and levels of fat which should be taxed.
A national health and lifestyle survey published in April said 32 per cent of Irish children are overweight and 10 per cent are obese. Among adults, 10 per cent of men and 12 per cent of women are clinically obese.
The Green Party has already demanded a ban on junk food advertisements aimed at children under 12 as part of a series of measures to combat child obesity. It also said it would support the introduction of a junk food tax in the future.