I propose to take Questions Nos. 75 and 97 together.
The Revenue Commissioners have advised me that following investigations carried out by them evidence of the irregular use of Northern Ireland vehicles was uncovered. These irregularities involved the hiring to tourists, for use in the State, of Northern Ireland registered vehicles temporarily imported without payment of import charges. However, the irregular hirings appear to have been confined to the peak season and the number of vehicles involved is thought to have been relatively small.
I can assure the Deputy that I am not prepared to tolerate a situation in which the bulk of Irish car-rental companies would be put at a competitive disadvantage by the improper actions of two or three such companies. I am advised by the Revenue Commissioners that car rental companies are now fully aware of their obligations and of the serious view taken of the irregularities in question. The Revenue Commissioners have also advised me that control arrangements are being reviewed to prevent a similar situation arising in 1992.