asked the Minister for Finance if he will remove VAT from safety belts—especially children's har-nesses—so that more people can avail of such safety precautions.

Special VAT treatment for safety belts would pave the way for similar demands for a wide range of safety devices and improvements in motor vehicles and otherwise. All new motor vehicles must have safety belts fitted and I could not accept that VAT on safety belts is a significant element in overall motoring costs. In view of the wide range of goods and services to which VAT applies, I do not propose to make the VAT reduction suggested. The Deputy will appreciate in any event that there are EEC constraints on the introduction of new VAT zero-ratings and exemptions.

Would the Minister agree that it is now more important than ever before to encourage the use of safety belts and children's harness, especially having regard to the many thousands of untested and untrained drivers of vehicles coming on to our roads? Surely the Minister would agree that my suggestion would help us to save human life, having regard to the new dangerous situation we have to contend with.

The Deputy is raising a matter which is not in the question on the Order Paper.

For the record, I point out that safety harness worn by babies and young children, for instance in prams, is zero-rated.

It is a matter of balancing the amount of revenue which would be lost as a result of introducing the measure I suggest against the number of lives that could be saved.

For the reasons I have set out in the reply it would not be very relevant.

Could the Minister mention the amount of money involved or even hazard a guess?

At a guess about £100,000.

For that amount of money is he not prepared to take——

No, I am not prepared to take one bid and then the next bid and have no VAT.

The remaining questions will appear on the Order Paper for the next sitting day.