Just one in four drinks will be subject to the new sugar tax when it is introduced 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 they will not be liable for the tax.
The Council's Director Colm Jordan says it will not have any major health benefit.
"We've cooperated with this tax, we've helped implement it, we've had Revenue inside in the factories," said Mr Jordan.
"But what we're not enthusiastic about is the health rationale because the government carried out a health impact assessment.
"It said that there was no evidence to introduce this tax and it went ahead on it."