asked the Minister for Finance the estimated loss of revenue that the State would have suffered in the last financial year if (a) all books and (b) all school books were exempted from VAT.

(a) £2.6 million; (b) it is not possible to give a reliable estimate due to difficulty in many instances in distinguishing between school books and other books, but it is thought that about half of the £2.6 million loss would be attributable to what would generally be regarded as school books.

Arising from the Minister's reply——

This is a statistical question.

My supplementary will be shown to be relevant. Does the Minister accept that the high price of school books represents a serious burden for many families? Given that the loss of revenue will be small, will the Minister look favourably on the possibility of exempting either all books or school books alone?

I accept what the Deputy says in relation to the cost generally. The figure of £2.6 million is in relation to the last financial year arising out of the increase in VAT from 10 to 15 per cent from 1 September last. The revenue expected for 1982 will be over £4 million.

May I ask the Minister——

This is a statistical question and we cannot have any debate.

I have been trying to get in with a relevant question. The Minister said that the figures given related to money which had come in from the 15 per cent VAT rate since last September and 10 per cent prior to that. Whereas it may not be financially possible to exclude books from VAT in the short term, will the Minister give consideration to reducing VAT on all books by providing a special VAT rating which might result in a similar sum of money coming in as was brought in last year?

That is a separate question.

The VAT rating was only increased in the July budget which became operable on 1 September last. The answer to the second part of the Deputy's question is a budgetary matter.

The Deputy is anticipating the budget.