asked the Minister for Finance whether he is aware that gifts are affected by the special import levy and, if so, if in view of the hardship thus caused to people of moderate means and having regard to the fact that gifts do not affect the adverse trade balance, he will revoke the levy so far as gifts are concerned.
Ceisteanna—Questions. Oral Answers. - Import Levy on Gifts.
The special import levies apply to gifts in the same way as they apply to other imports. I appreciate that there is a case in principle for exempting gifts from levy, but I regret that for administrative reasons such an exemption would not be practicable.
Is the Minister aware that to prevent somebody from receiving a gift will not affect the adverse trade balance? We understand that these levies are primarily to stop imports for which we have to pay in order to correct the adverse trade balance. By stopping gifts coming to our people—and there are many of them coming to people from abroad— and imposing these heavy levies on these people, the Minister is creating a hardship and is not helping the situation. Surely it is better to get something for nothing than not to get anything at all?
The Deputy is as well aware as I am that certain things are sometimes described as gifts that are not gifts at all. It would be administratively impossible to distinguish what are gifts in the true sense of the term and what are part of reciprocal arrangements under the heading of gifts.
I am not so aware.