asked the Minister for Finance the level of excise duty and VAT on beer; and the total yield from each in each of the years 1982, 1983 and 1984.

As the answer is in the form of a tabular statement, I propose to circulate it with the Official Report.

The information requested is as follows:

Beer

(a)Based on the pint of beer of average gravity

(b)The excise duty was reduced from 22 February, 1983, in order to offset the increase in the VAT rate from 1 March, 1983.

In that connection, for three years, could I suggest——

I have ruled——

Just this. I suggest that the figures for 1983 in this case are of the order of £232 million and the figures for 1984 despite a huge increase in excise duty are of the order of £239 million and I would ask the Minister if these figures do not demonstrate that far from getting extra money for the Revenue, the increase does not even keep in line with inflation but only succeeds in driving money out of the Revenue to another revenue, namely our nearest neighbour?

Question No. 16.

Will the Minister say if my figures are correct?

Question No. 16.

This is the first time in the House——

I am asking for two figures.

It is not true.

He is trying to use that tabular statement——

I am sorry the Deputy should feel so upset about it but I would remind the Deputy——

Deputy O'Kennedy is showing complete disregard for the Chair day after day. If Deputy O'Kennedy were to behave elsewhere as he does here I know the way in which he would be treated.

I would remind the Deputies that I replied to this on 30 January.

Could you guide me on this Sir? If a Minister puts one figure in a tabular statement does that protect him from having to answer or explain that figure? Can that happen because he will not disclose it in the House? It is your House, Sir.

It is the people's House and the Deputies' House and Deputies should treat it with a little more respect.

I have never put one or two figures in a tabular statement.