asked the Minister for Finance whether any special concessions for taxation purposes are given to Irish manufacturers for advertising their products in Great Britain; and, if so, if he will state the number of manufacturers who avail of such concessions.
Ceisteanna—Questions. Oral Answers. - Concessions to Irish Manufacturers.
In computing profits of manufacturers for tax purposes a deduction is allowed for any disbursements or expenses of a revenue nature, wholly and exclusively laid out for the purposes of the trade. Expenditure by manufacturers on advertising their products would be allowable as a deduction in so far as it satisfied this requirement. No special provision applies as regards expenditure incurred in advertising products in Britain.