asked the Minister for Finance whether he will consider the upward revision of the dependent relative allowance as granted for income-tax purposes in Ireland, in view of the fact that this allowance, fixed by Section 22 of the Finance Act, 1920, at £25, has been brought into line with the reasonable requirements of to-day in England by Section 16 of that country's 1943 Finance Act, which fixed the allowance at £50.

I am due to introduce my Budget in the course of a few months, and I am sure the Deputy will appreciate that I cannot indicate in advance what proposals it may or may not contain.