asked the Minister for Finance if he will explain why people engaged in the industry of hatching and exporting day-old chicks are being denied income tax concessions on profits.
Ceisteanna—Questions. Oral Answers. - Exports of Day-Old Chicks.
22.
The special relief from tax on profits from new or increased exports of manufactured goods was introduced primarily to encourage the expansion of Irish manufacturing industry by inducing manufacturers to seek outlets for their products in the export market. The measure was at the outset confined in its application to profits derived by companies from the sale abroad of goods manufactured within the State and, while there have been exceptions, it is in the main still confined to exports of manufactured goods. It must be remembered that this temporary exemption from a general tax was brought in for a particular defined purpose; and it is clear that it must be contained within the compass originally visualised unless it is to be allowed to extend on a virtually unlimited scale.
Could the Minister say is there some way in which this industry could be included, because we are likely to lose a very valuable industry, if it is not included?
We have given a lot of consideration to this application but I am afraid it cannot be included under this heading of relief.
Under what heading might it be included?
The Deputy might try the Minister for Agriculture.