asked the Minister for Industry, Trade, Commerce and Tourism the steps he proposes to take to assist Irish exporters in dealing with the proposed United Kingdom introduction of VAT at point of entry, which is being introduced on 1 November of this year.

The introduction of VAT at point of entry in the UK brings that country into line with the practices in most European Community countries.

The new system will apply to all importers into the UK and consequently Irish exporters will not be at any disadvantage in relation to exporters from other countries. The Deputy will recall that this system was introduced in Ireland from 1 September 1982.

While the new system will essentially effect the cashflow of the UK importers CTT have, at my request, arranged seminars for Irish exporters to explain in detail exactly how the new regulations will work and the options that are available for Irish exporters. CTT are also providing operational advice to individual exporters through direct contacts and through their published communications such as Export Information.

Will the Minister make arrangements to ensure that any Irish exporters who find themselves with cashflow difficulties because of the imposition of VAT at the point of entry in the UK will have financial arrangements made to ease their burden by using the State bank?

I do not control any banks under my Department.

The Minister's colleague does.

The Minister for Finance has Fóir Teoranta and the ICC and also the ACC. I will convey the Deputy's concern, which I share, to the Minister for Finance that these and other credit institutions should take the special character of the needs of such companies into favourable account.