asked the Minister for Finance if he will consider an extension of the import levy to pleasure boats imported from countries other than the United Kingdom.
Ceisteanna—Questions. Oral Answers. - Imports of Pleasure Boats.
11.
The heading in the Customs and Excise Tariff in which pleasure boats are classified covers ships and boats of all descriptions. To enable the special import levy to be extended to pleasure boats it would be necessary to bring all the heading within the scope of the levy or to create a new sub-heading for pleasure boats. Either course would give rise to administrative difficulties which I consider would not be warranted.