asked the Minister for Finance the arrangements made for the provision of a special allowance of £39 million for PAYE taxpayers in December 1979 in accordance with the National Understanding for Economic and Social Development.

On October 12 I made the necessary order to give effect to section 5 of the Finance Act, 1979, which provides for the granting of a special tax-free allowance of £175 for PAYE taxpayers as outlined in the National Understanding for Economic and Social Development. The order provides that section 5 will come into operation on November 23.