asked the Minister for Finance whether any semi-State company have failed to make complete VAT returns in any year since 1980; and if he will give details.

: The information sought by the Deputy would require a major amount of research work over a period of several weeks. However, an examination of the VAT returns of a sample of these companies indicates that the position is satisfactory.

: When the Minister says that the position is satisfactory does that mean he did not come across any details of a semi-State company which failed to make detailed VAT returns?

: An examination of a sample of the VAT returns by semi-State companies indicates that the position was satisfactory, from which the Deputy may conclude, as I have done, that the companies remit their VAT payments at the proper times.