andMr. Hussey asked the Minister for Finance if his attention has been drawn to reports indicating that Irish people working in Britain whose families are living at home in Ireland may lose the tax allowance on their children; and if he will make a statement on the matter.

I am aware that, in recent months, the British Government announced its intention of phasing out the income tax child allowances over a period of three years from 6th April, 1977, and replacing them by child benefits payable by the Department of Health and Social Security. This is an internal matter relating to British revenue and social welfare affairs and, since the proposed new regulations would apply generally to United Kingdom residents who have children living abroad, there would be no conflict with the terms of the convention between the two Governments for the avoidance of double taxation. The implications of the proposed change are being examined by the relevant Departments.

Can the Minister say whether he is aware of how many Irish people would be affected by this change? To what extent will they be affected by the change proposed by the British Government?

I hope they will not be affected. The matter is being examined by the relevant Departments. I have further information to the effect that it yet remains to be ascertained whether the arrangement is fully reciprocal. However, it appears that everything will end up satisfactorily.

Will the Minister ensure that the interests of Irish people living in England are protected? I am sure he is aware that many of them are maintaining homes on the west coast and they are genuinely seeking cover for their relatives here in respect of income tax paid in England. These people will have to face severe hardship if the proposed legislation is introduced.

I will seek by every means in my power to see to it that there is no effect on residents in the west or elsewhere in Ireland. I am hopeful and happy that when the relevant Departments have examined the matter everything will be all right.

Will the Minister state if the proposed legislation is against EEC regulations? Further, will he ensure that every effort is made to press the British Government to amend the proposed legislation so that provision may be made for the problem it will pose for our emigrants, particularly those who have children living in this country?

At this point I cannot give a definite answer whether the matter is in conflict with EEC regulations. As I have indicated to Deputy Gallagher, the matter appears on first examination to be all right. There is no conflict with the terms of the convention between the two Governments for the avoidance of double taxation. As I have told Deputy Gallagher, I am hopeful and happy that everything will turn out all right, but I would point out that this question is being asked just when the matter is being examined.

Does the Minister not accept that if this legislation is enforced our emigrants will suffer a severe drop in their earnings?

I do not accept that anybody working in England will suffer any inconvenience or loss. As I have said, the question has been asked at a time when the relevant Departments are examining a change proposed by the British authorities. They will examine it with due speed but we must give them time. There will not be any delay and I am happy that the matter will be concluded satisfactorily.

How can the Minister suggest there is a question of double taxation in view of the fact that the people concerned are not claiming for tax here? Their claim is against the British Government only.

I said there was no conflict with the terms of the convention between the two Governments for the avoidance of double taxation. That is good for the people concerned and it is good news so far as Deputy Gallagher is concerned.

How could there be a clash?

There is no conflict with the terms of the convention between the two Governments for the avoidance of double taxation. That is satisfactory and good for the people concerned.

No, it is the opposite.

I think it is good.

Where does the man concerned get the allowance?

This is leading to argument. I have allowed a considerable number of supplementary questions in this case. I am calling Question No. 32.

The Deputies opposite are pressing me when the relevant Departments are examining the matter. I have told them I am hopeful and happy that there will be a satisfactory conclusion.

Will the Minister state——

I have allowed many questions on this matter and I have called the next question.

Perhaps I may be allowed to put a brief final question? In view of the fact that the Minister for Finance is not here and that the present Minister who is answering for him may be at a disadvantage, will we be allowed to raise this matter within the normal period of six months so that we may get a clear answer?

One Minister is entitled to represent another in this House.