asked the Minister for Finance if the committee of inquiry composed of representatives of the Revenue Commissioners and small businesses referred to in the Joint Programme for Government has been established; and if so, whether the report has been published.

In my 1983 Budget Statement, I referred to the commitment in the Programme for Government to establish a committee of inquiry on tax arrangements for small businesses, comprising the Revenue Commissioners and representatives of small business. In the event it was not possible to accommodate all interested representative organisations on the committee and therefore I decided that it would be preferable to establish an inter-departmental working party, to examine this question. I issued a statement on 26 April 1983 inviting submissions to the working party. The report has recently been completed and I have sent a copy of the report to the Oireachtas Joint Committee on Small Businesses.

Is the Minister saying that the committee of inquiry composed of representatives of the Revenue Commissioners and small businesses has not been appointed in the way originally intended?

No, I said that in the event it was not possible to accommodate all interested representative associations and we set up an inter-departmental committee which invited submissions. That committee received a number of submissions, have completed this report and I have sent a copy of that report to the joint committee.

Were there any business people on that committee?

The committee envisaged in the joint programme were not set up.

In the event it was not possible to accommodate all interested representative associations. Therefore I took a different line and set up an inter-departmental committee.

Of civil servants?

Yes. The committee took submissions from interested parties.

Why is it that the Minister did not juggle with the figures like he did in the plan? He has proved to be a master juggler.

The Deputy should not refer to figures after the events of last night.

There is a sign of weakness in that and I seldom see that in the Minister. I detect a chink; there is a weakness there.