asked the Minister for Finance if he will consider removing VAT from supplies of equipment used in school classrooms in instances where a school is not exempted from the payment of local rates.
7.
Ceisteanna—Questions. Oral Answers. - VAT on School Equipment.
6.
asked the Minister for Finance if he will now remove VAT from school books.
With the permission of the Ceann Comhairle, I propose to take Questions Nos. 6 and 7 together.
As the Deputies are aware, since the introduction of value-added tax on 1st November, 1972, equipment used in schools and school books have generally been liable to the tax and no change in the system is contemplated.
I should like to point out an anomaly in relation to this. If a science teacher goes into a shop or depot and buys equipment such as a test tube to teach science in his class he is charged VAT but if he said it was for hospital work he would not be charged VAT. We are encouraging teachers to be dishonest and declare the tube or such equipment is for something different. The Minister should look into that matter and remove VAT off equipment needed for schools.
The Deputy is aware that the system of value-added tax which he has criticised was one which we inherited from his party.
That is not an answer to give to any Member. Surely after three years the Government must have learned something. They cannot be that dull. After three years the Government should be in a position to remove some of the anomalies in this matter.
It is a fair comment that the Deputy's case would seem to be more convincing if he had been more agitated by it when the tax was introduced in the form about which he now complains.
Will the Minister ever change this?