asked the Minister for Finance if he will examine the position whereby the excise duty is collected by the Revenue Commissioners on cars being exported and then refunded to the assemblers instead of the exporters.

I am advised by the Revenue Commissioners that repayment of the excise duty paid on cars which are exported under approved arrangements is made either through the importer or assembler who paid the duty in the first instance or through the dealer who sold the car for exportation. The Revenue Commissioners are not aware of any dissatisfaction with these procedures.