asked the Minister for Finance whether steps will be taken to exempt author's copies of books received from publishers from turnover tax.
26.
Ceisteanna—Questions. Oral Answers. - Turnover Tax.
25.
asked the Minister for Finance whether steps will be taken to exempt journals of learned societies from turnover tax.
With your permission, a Cheann Comhairle, I propose to take Questions No. 25 and 26 together.
The reply to both questions is in the negative.
Is the Minister aware that authors' copies are part of the remuneration of authors and are arranged in the contracts, together with royalties? Can the Minister say how he justifies imposing turnover tax on that part of the royalties taken in the form of authors' copies. Would the Minister agree to look into the matter? Further, will he agree to look into the case of journals of learned societies, many of which have prices of a nominal character in regard to the odd copy sold outside, which bring them technically within the limit of the tax system? This means that the exchange of such journals between societies here and elsewhere is seriously inhibited. In the light of these points will the Minister reconsider the matter?
I have looked into these matters and I am afraid I cannot agree to the Deputy's proposals.
Will the Minister consider the two points I have made?
I have.
Will he look at them again?
I am calling Question No. 27.
27.
asked the Minister for Finance the average cost of collecting turnover tax on parcels of imported books.
The collection of turnover tax on parcels of imported books is carried out by customs and post office officials as part of their general duties and no separate estimate of the cost of such collection can be made.
Would the Minister agree that in order to carry out this operation of charging a 5 per cent tax on a book worth £2.60 it is necessary for an official to check the parcel, opening it where necessary; to write to the addressee; to interview the addressee, personally or by telephone, or both; to receive payment; to record payment; to lodge payment and, finally, for the payment to be audited? Would the Minister agree that these operations would certainly take more than ten minutes and that if they were carried out by an official in the public service earning, for example, £1,000—which is probably below the average amount involved—that this would cost much more than the tax collected? Therefore, would the Minister agree to change the limit?
No.
May I ask the Minister with which of my calculations he disagrees?
I am calling Question No. 28.