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Dáil Éireann debate -
Thursday, 8 Nov 1973

Vol. 268 No. 11

Ceisteanna—Questions. Oral Answers. - Value-added Tax Relief.

115.

asked the Minister for Finance if he will consider the introduction of a zero rate of VAT for shops which specialise in crafts, artwork and unusual gifts.

Mr. Kenny

The reply is in the negative.

I understood from the Minister's budget statement that this was the type of thing he was hoping to encourage. Surely what I have suggested would be a way of doing that. Incidentally, where is the Minister?

Mr. Kenny

There is no good reason why items of this nature should be zero-rated. It would be almost impossible to define crafts, artwork and unusual gifts and then tax them.

Can the Parliamentary Secretary say where the Minister is?

Mr. Kenny

I could not say, but perhaps he is in Monaghan.

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