asked the Minister for Finance if he will exempt home-manufactured goods from the turnover tax to aid and assist the Buy Irish drive.

This proposal is not practical either from the administrative or revenue point of view.

Why is it not practical?

First of all, from the revenue point of view it could not be done. Even if it could be done from the revenue point of view, it would not be practical at a later stage.

Surely there would be no difficulty if the goods are produced at home and registered as Irish goods? You do not tax them if they do not come from abroad. If they come from abroad, you tax them and in that way you are supporting the Buy Irish drive which the Government purport to be doing.

It would not stand up to examination.