asked the Minister for Finance whether, in introducing the added value tax in this country, differential grading will be applied in different industries; and whether export orientated industries will receive preferential treatment.
Ceisteanna—Questions. Oral Answers. - Added Value Tax.
30.
I would remind the Deputy that the whole question of the adoption of an added value tax is still under examination. It would be premature to decide on any particular feature of the tax before the general examination is completed. It is a feature of all added value systems that exports are free of tax as, indeed, they are under our present system.