asked the Minister for Finance if his attention has been drawn to a newspaper report (details supplied) that a consignment of essential medical products was subjected to VAT; if he has investigated this report; and if he will consider exempting medical products from VAT.

All medicines are liable to the lower rate of value-added tax, 5.26 per cent, whether on importation or on domestic sale and I do not propose to alter this position. Before 1st November, medicines were liable to an equivalent rate of turnover tax.

Surely there could be some revision of the official approach to the whole question of VAT on both foodstuffs and medicinal products and even at this stage the Minister could have a change of heart and agree to terminate any VAT on such products.

No, I would not so agree. I am convinced that such a change would have dire consequences for the consumer and would increase the prices of essential commodities and would not produce any worthwhile reduction in the cost of food or medicines.

Would the Minister say whether there is any VAT on veterinary products? Does the same position obtain?

If there is, it can be set off by farmers because it would be used in the course of their business.

But there is no similar provision in the case of human beings?

Human beings are not in business.

There is a health matter at stake. It is immaterial to the Minister. He is concerned about veterinary products.

The Deputy need not concentrate on the health aspect. Deputy O'Leary at least pointed out that he was talking about food as well as medicine. There are other things which are at least as important as medicine which are subject to the value-added tax. The Deputy need not try to isolate one of them.

I am in a position to state that the cost of health and drugs is a big burden on many people. I am, perhaps, in a better position than the Minister to know this and, therefore, am entitled to say it. I do not think the Minister will disagree with that.

The Minister is in a better position to know that the cost of medicine and drugs is a very heavy burden on the taxpayer.

Question No. 36.

Since in the preparation of arterial drainage programmes——

Would the Parliamentary Secretary wait a moment?

I have a supplementary on Question No. 35.

The question was called. I obey the Chair, not the Deputy.

I have called Question No. 36.

I want to ask a supplementary.

The Deputy may not ask it. There are other questions on the Order Paper. Question No. 36.