I propose, with your permission, a Leas-Cheann Comhairle, to take Questions Nos. 49 and 50 together.
I cannot indicate in advance what proposals the Budget may or may not contain. However, as already announced, I have sympathetically considered the position of the newspaper industry, especially the provincial newspapers, in the context of the proposed value-added tax and the Bill at present before the House provides that value-added tax on newspapers will be at the rate of 5.26 per cent—the same rate as will apply to such essential commodities as food, clothing and medicines. This is substantially less than the wholesale tax at 10 per cent and turnover tax at 5 per cent which apply at present to newspapers. It is not possible for value-added tax purposes to differentiate between newspapers on the basis of the place where they are published and sold.