asked the Minister for Finance if he will introduce a duty-free scheme on Irish cross-channel services.

I have been examining the question of introducing duty-free facilities on air and sea routes between this State and Britain. As tax reliefs have to be considered in the overall budgetary context, this matter will come before the Government for consideration at the time of the drafting of the 1977 budget. That being so, it is not possible meanwhile to anticipate the Government's decision in the matter.

Arising out of the Minister's reply, is it not a fact that there are factors involved in this other than a decision by the Government in relation to the reduction or abolition of tax and that it could be dependent on a reciprocal agreement with another country?

That is a relevant consideration.

Could the Minister indicate in that context whether any recent efforts have been made to examine the attitude of Britain to this and, if so, with what result?

The answer to the first part of the Deputy's question is yes. The answer to the second part is there is no result as yet.

We will return to Question No. 22.

I have to apologise to the House for mixing things up. I was at the General Council of County Councils and unfortunately my questions were mislaid.