asked the Minister for Finance the rate of tax levied on oncourse betting at horse races; and the yeild from this tax each year since the duty was introduced.

(Clare): The Finance Act, 1980, provided that stamp duty at the rate of 1.5 per cent be charged on oncourse betting at horse races.

The duty is charged on a quarterly basis. The yield for the quarter ending on 30 September 1980, the first quarter for which it was chargeable, amounted to £207,361. The yield in the year 1981 was £786,785.