asked the Minister for Finance the date on which the existing provisions with respect to the payment of turnover tax on free copies of books will be repealed to conform with the EEC directive providing for their importation from one member State to another free of all taxes and duties for each small parcel of maximum value up to 50 units of account.
Ceisteanna—Questions. Oral Answers. - Tax on Books.
57.
A directive on the lines mentioned by the Deputy has not been adopted by the Council of Ministers of the EEC.
A draft directive at present before the council contains a proposal for the tax-free importation of certain non-commercial consignments up to a value of 50 units of account sent by a private individual in one member State to a private individual in another; it also contains a proposal for the tax free admission, subject to conditions, of periodicals, books and the like in small consignments up to a value of 25 units of account sent by a taxable person in one member State to a private individual in another. It is not known when the draft will be adopted or whether it will be adopted in its present form.
As the Deputy knows, there is an arrangement in operation under which persons who have paid turnover tax on books imported in non-commercial circumstances may get a refund of the tax from the Revenue Commissioners. This concession will, of course, continue to apply after the introduction of VAT.
Could the Minister, who is answerable to this House, state what position he proposes to take up in the Council of Ministers of the EEC on this matter when it comes before him and whether he proposes to agree with the adoption of this directive or to try to whittle it down in any way?
I cannot answer that question at the moment because the details of the proposed implementation of this are being sought and have not yet been fully clarified. I cannot state the position on it until I have that information.
Will the Minister inform the House of the position he will take up before he goes to that meeting because——
The Deputy is raising another question now.
A rather important one.
He cannot get an undertaking from me just across the floor. He knows there is a great deal more involved than that in the whole procedure.
Will the Minister accept the principle of parliamentary accountability in such a matter?
I do not think I have ever been known to dispute the principle of parliamentary accountability.
Good. We will hold the Minister to that then.