A special tax on fatty foods is being considered by the Minister for Health, Mr Martin, as a means of curbing growing obesity levels among the Irish population.
Mr Martin has told The Irish Times that while the concept is still at "embryonic stage", he is looking at it as a means of reversing the growing trend towards obesity among Irish men, women and children.
He said the details of how the tax would be structured had to be worked out.
So too had the levels of fat which should be taxed and the foods which would be taxed.
However, he noted that in a lot of soft drinks the sugar levels were "shockingly high", destroying teeth and creating problems down the road such as diabetes.
While he admits various interest groups would have to be confronted if the tax were to be introduced, he is confident that "down the road" the tax will become a reality.
The SLAN national health and lifestyle surveys published in April indicated 32 per cent of Irish children are overweight and 10 per cent are obese. It also showed 14 per cent of Irish men and 12 per cent of Irish women are obese.
Mr Martin, said he was "very very concerned about the growing levels of obesity and diabetes in the country" and their impact on Irish heart disease rates, which are amongst the highest in Europe.
"We have a chance in Ireland to try and prevent this from developing into a more serious epidemic," he said.
Cardiovascular health in the expanded EU will be among the key issues dealt with during the Irish presidency of the EU, beginning in January.
The chairman of the joint Oireachtas Committee on Health and Children, Mr Batt O'Keeffe, said yesterday he hoped his committee would examine obesity levels in the autumn and look at the possibility of introducing a fat tax.
"With the permission of the committee in the autumn I hope to bring in the fast food outlets, An Bord Bia and the medical profession to establish the facts in relation to the amount of fat in food and its effect on consumers. After hearing what they have to say we would hopefully issue a series of recommendations," he said.
Earlier this summer the Green Party called for a ban on junk food advertisements aimed at children under 12 as part of a series of measures to combat child obesity.
The party also said it would support the introduction of a junk food tax in the future.