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Dáil Éireann díospóireacht -
Wednesday, 25 Apr 1979

Vol. 313 No. 9

Written Answers. - Secondhand TV Sets.

308.

asked the Minister for Finance if he has received representations from dealers in secondhand television sets pointing out the disadvantage to them of the replacement of a VAT rate by an excise duty which makes their goods uncompetitive and if it is intended, in view of these representations, to go ahead with the proposal.

The former non-deductible VAT charge of 30 per cent on television sets was replaced, with effect from 1 March 1979, by an excise duty designed to yield the same level of revenue. The new duty is chargeable at specific rates which apply equally to new sets and imported used sets. Consequently, whilst the price advantage enjoyed by cheap imported secondhand sets will not be upset, it can no longer be enhanced by a high ad valorem fiscal charge as happened under the former VAT system.

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