asked the Minister for Finance if he will permit the tax-free importation of books and equipment which are not produced in Ireland and which are essential for remedial and special classes.
Ceisteanna—Questions. Oral Answers. - Remedial Classes Equipment.
119.
As it would not be administratively possible to distinguish between books and equipment for remedial and special classes and similar items for other purposes, the answer is in the negative.
Would the Minister accept that it is a poor acknowledgement of the work the teachers are doing for this special type of student that the State does not recognise that this is an area where they might not look for their pound of financial flesh?
It is not a question of the State looking for its pound of financial flesh but a question of applying the VAT laws in a neutral way which is the only way in which justice can be done to all the people subject to the tax. If the suggestion in the Deputy's question were implemented it would operate in favour of people abroad who could send goods direct to purchasers here and this could work against the interest of Irish traders who might be concerned in the sale of similar goods.
Would the Minister accept that the materials and books to which I refer are not available on the home market?
I am not aware of that. If the Deputy would care to give me further information on the matter I shall certainly take a look at it.
Would the Minister not agree that his answer about the difficulty of identification of special classes would be foolish, say, in the case of Braille books and also special equipment in class halls such as low blackboards? Would it not be quite easy to identify equipment of that kind?
I am prepared to take a further look at it if appropriate evidence is put before me.