asked the Minister for Finance the reason why import duty has been imposed on the children's magazine Understanding Science which is purely educational in content; and if he will have this duty removed.
Ceisteanna—Questions. Oral Answers. - Import Duty on Children's Magazine.
6.
The duty on periodicals is not chargeable on those which are shown to the satisfaction of the Revenue Commissioners to be educational publications. The administration of this exemption rests entirely with the Commissioners and I have no function in the matter.
I understand that the Commissioners in the first instance were not satisfied that the publication Understanding Science came within the terms of the exemption from duty, but that upon re-examination they are now satisfied that it qualifies for relief.