asked the Minister for Finance if he will consider extending the tax exemption provided for industrial exports to exports of horticultural produce.
Ceisteanna—Questions. Oral Answers. - Exports of Horticultural Produce: Tax Exemption.
27.
Horticultural produce, if subjected to a manufacturing process, already qualifies for exports tax relief. So far as the Deputy may have in mind an unqualified extension of the relief to all unprocessed horticultural produce, the answer to his question is in the negative.
Is there not a very strong case that the export tax relief should be extended to those forms of horticultural produce in respect of which a separate assessment under Schedule D is made rather than the ordinary fixed valuation assessments under Schedule B?
Could I ask the Minister how he differentiates for exemption purposes between mushrooms which are exempted and other horticultural products which are not exempted?
Mushrooms were brought in by special legislation.
Could the Minister not bring in special legislation for other horticultural produce?
Would the Minister have handy the reference to the mushroom legislation?
It was in the last Finance Bill.
Last year?
The last Finance Bill or the previous one—I forget which.