asked the Minister for Finance the proposals if any to exempt aids for the disabled and similar medical requisities from duty and VAT and if he will make a statement on the present position.

Having regard to the current tax reliefs in this connection and to the existing grants and allowances for disabled persons, I do not propose, at present, to afford further relief from VAT and duty to the items in question.

Would it be reasonable to assume that there is significance in the emphasis which the Minister has placed on the words "at present"? Is the Minister considering the possibility of such a proposal in the near future? In relation to the Minister's expressed attitude to VAT in general on previous occasions will the Minister say whether or not he sees the imposition of VAT selectively on items or its removal from certain items as a reflection on the Government's social concern about specific areas of policy rather than merely an administrative issue?

I would not place undue importance on the use of the phrase "at present". The Deputy will be aware that there are already quite extensive reliefs in regard to the various items used by incapacitated and blind persons. On the general question, while I have in another connection laid stress on administrative difficulties I have not referred to them exclusively. The administrative difficulties are there and cannot be overcome, whatever attitude one takes about other aspects of the matter. Deputies will realise that VAT is a widely based form of taxation and any exemption leads to great pressure for further exemption in other areas, which could ultimately lead to the total erosion of the basic tax with the result that other forms of tax would have to be imposed in other areas where it might be less desirable.

Question No. 2.

Could I just ask a final brief question?

The Minister appears to have given very comprehensive answers.

Does the Minister consider it essential to have a tax of something in the order of 20 per cent on wheelchairs? Is the Minister aware that there is very strong concern among representative bodies on behalf of the disabled and the handicapped who strongly oppose this type of taxation?

Question No. 2.

The VAT on wheelchairs is ten per cent not 20 per cent.

It varies from ten to 20 per cent depending on the item.

I do not wish to delay the House by going into the details of the exemptions. I presume the Deputy is aware of them but if he is not I will be glad to furnish him with details which are very extensive and which relate not only to VAT but to excise duties.