I move:

(1) That the duty of excise on televisions imposed by paragraph 5 (1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the several rates specified in the Schedule to this Resolution in lieu of the several rates specified in the Table in paragraph 5 (2) of the said Order.

(2) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).

SCHEDULE.

Rates of Excise Duty on Televisions.

What is the rate of VAT on televisions?

The Deputy should make his statement and questions will be answered at the end.

A television set is an accepted facility nowadays. If a family instal a television set with a screen which exceeds 24" the Minister will get £79 excise duty. If it is a coloured set he will get £38 in licence duty, making a total of £117 plus VAT, which is a sizeable figure. The Government are putting their fingers into the pockets of almost every household and extracting a large sum in the case of this single item. We will get an idea of that sum when the Minister gives the VAT rate on televisions. Apart from VAT on televisions the Minister will be collecting £117. That is not fair or just.

The VAT rate on televisions is 10 per cent and the effect of this resolution is to raise the excise duty by between £2 and £10, depending on whether the set is monochrome or not and the size of the screen.