Any funds collected from a proposed 'sugar tax' should be used to fund Ireland's depleted dental treatment schemes, according to the Irish Dental Association (IDA).

The IDA made the call as new figures show a huge reduction in the number of treatments being provided to dental patients under the medical card scheme.

Since early last year, medical card patients have only been covered for emergency treatment under the scheme.

Figures show that as a result, the number of fillings provided under the scheme has dropped by 63% and the number of extractions by 30% in the first eight months of this year compared to 2009 numbers.

The iDA also points out that funding for the PRSI dental treatment cover scheme has been halved since early 2010, with the only subsidised treatment currently available being an annual examination.

This is in spite of the fact that taxpayers are still paying the same level of PRSI for this greatly reduced service, the IDA said.

The Association has proposed that any revenues raised by a 'sugar tax' should be invested in dental schemes to restore previous cover levels.

The Government is considering the introduction of special taxes on fatty foods and sugary drinks as a public health measure.