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Dáil Éireann debate -
Tuesday, 12 Feb 1974

Vol. 270 No. 3

Ceisteanna—Questions. Oral Answers. - VAT on Clothing.

15.

asked the Minister for Finance if he will consider as a matter of urgency the removal of VAT from children's first communion and confirmation clothes, in view of the huge increase in the price of these goods since last year.

The removal of VAT from clothing of any kind is not contemplated.

In view of the huge income earned by the Minister because of the changes in the system of VAT and in view of the fact that there is an increase of approximately 35 per cent on this type of clothing over last year and no wage improvements so far, would the Minister not regard it as being very important that some concession should be made to the parents concerned in these circumstances?

I am sure the Deputy will realise that administratively it would be virtually impossible to distinguish between clothes purchased for non-religious and religious purposes and yet that is the distinguishing mark which he is asking me to introduce into the tax code. God knows there are enough complications as things stand without multiplying them by his particular distinguishing mark.

Obviously the Minister never had a Mass suit.

Would the Minister now agree that the changes he made in VAT last year caused considerable hardship for the ordinary people and admit that he made a mistake at that time?

No, I am convinced that people tend to eat a few times a day and that they purchase clothing only occasionally.

Surely the Minister realises how often people have to buy clothes?

No, I am convinced that more of the household budget is spent on food than on clothes.

The Minister is manipulating figures again.

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