As the Government looks at what are known as social responsibility levies, a tax on off-licence sales is also on the table.
A tax on alcopops is being examined as a model for an alternative source of funding when the ban on alcohol sponsorship of sport comes into effect.
But the Department of Finance is objecting to a specific tax on alcohol being ringfenced as a substitute fund to replace drink sponsorship of sports events.
Ministers are thrashing out a deal to end alcohol sponsorship. The drink clampdown will also see a ban on below-cost selling of alcohol and restrictions on alcohol advertising.
No agreement was reached at a Cabinet sub-committee meeting last week. But the outline for a decision to be made in the next 12 months was set out.
A committee made up of the Departments of the Taoiseach, Finance, Health and Sport will examine the issue further. But a government source said the Department of Finance was opposed to a levy being ringfenced.
"There was resistance from the more powerful elements of Government," the source said.
The Department of Finance tends to avoid specific taxes being allocated for specific purposes, rather than going into a general pot.
Ministers are divided over the need for the ban and when it would come into effect amid concerns over the loss of funding for sports clubs and organisations.
Source: Fionan Sheahan, Irish Independent, 29/07/2013
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