Dentists are calling for the expected €40m proceeds of the new sugar tax to be invested in public dental services.
The Irish Dental Association says that State spending on dental care has fallen by over €500m since 2010.
It says many school children do not have their first check up until they are in sixth class.
Dr Niall Murphy, from the Irish Dental Association, said that there is a crisis in children's dental health.
"We see this in patients as young as two years of age, or three years of age, so it's something that needs to be addressed immediately," he said.
"Everybody's going to be looking for a part of this pot but, as I said, we have lost over a half a billion euro over the last six or seven years.
"A lot of the other departments, they wouldn't have lost that level of funding."