asked the Minister for Finance the cost and purpose of the campaign of advertisements headed "PAYE and the Budget" and placed by the Revenue Commissioners in various publications.

The cost of placing the advertisements referred to was £8,179.50.

The purpose of the advertisements is to inform the public of the changes in the income tax personal allowances and rates which were announced in the budget. This is done every year in which such changes occur.

Would the Minister not agree that the real purpose of the advertisements was an attempt to add to the smokescreen under cover of which he and the Government are attempting to persuade the PAYE taxpayers that they are better off than they actually are?

I am calling Question No. 17.

I must claim the right to respond by informing the Deputy that where such changes occur, any year in which they occur these advertisements appear. It is a cheap gibe for the Deputy to try to make out that on this occasion there is something different about it. As regards the PAYE taxpayers being better off under this Government, there is no doubt that they are much better off and we will demonstrate that to the Deputy's satisfaction this evening if he cares to listen.

Will the Minister tell us whether he will be inserting a further series of advertisements in due course before the publication of the Finance Bill?

If I insert another advertisement it will not be an official one, I can assure the Deputy, but I am tempted to ensure that the public becomes aware of the role of the Deputy's party and the Fine Gael Party in regard to income tax and other forms of taxation.