asked the Minister for Finance if he received a request to consider granting export tax reliefs to horticultural exports; and if he will indicate the action taken by him.
Ceisteanna—Questions. Oral Answers. - Horticultural Export Tax.
58.
Requests have been made from time to time for the extension of export sales relief to horticultural exports but have had to be refused. I should add, however, that horticultural exports, if subjected to a manufacturing process, qualify for the relief under existing law.
Am I correct in believing that horticulturalists are liable for income tax in certain cases, whereas other farmers are not?
Yes.
Surely the reliefs which are made available to people in manufacturing, who do pay income tax, should be made available to horticulturalists because they are not treated as other farmers as far as income tax is concerned? They are having the disadvantages of both codes.
The Deputy will appreciate that the granting of export tax relief is not related to whether or not a person pays income tax. That is not the criterion on which it is determined.
No, but taking justice into consideration——
The whole export sales relief arrangement is broadly confined to manufactured goods so as to increase industrial employment. Any further opening up of that gap could have very serious consequences for the Exchequer without any notable benefit to the economy by way of exports or to employment by way of increased jobs.
Question No. 59.
Would the Minister not agree that horticulture is an industry with a high employment content and that it should be encouraged and that export tax relief has proved to be an effective way of encouraging an industry?
Horticulture is being encouraged in other ways as I am sure the Deputy is aware.
I am not terribly well aware of that at all.
Including on the taxation side.