asked the Minister for Finance if wholesale tax is charged on items bought by farmers for use on the land, such as hammers, drills, turnscrews, crowbars and similar tools.
Ceisteanna—Questions. Oral Answers. - Wholesale Tax.
32.
Wholesale tax is not charged on items bought by farmers for use on the land where such items are not in general use for any purpose other than farming. Tools such as hammers, drills, turnscrews and crowbars, are, however, used widely for purpose other than farming and accordingly it is not feasible to exempt them from the tax.
What about half-price?
That would be administratively impossible. It would mean the vendor would have to decide what the article was going to be used for.
I am sorry; I thought the Minister was answering Question No. 33.