asked the Minister for Finance the revenue from the 10 per cent VAT on the building and construction industry in 1985; and the revenue from the 5 per cent VAT in 1983.

VAT returns are not submitted in a manner which would enable the actual yield from particular trade sectors to be identified. Based on non-Revenue statistical data the following estimates of VAT yield from buildings and construction work have been calculated: Yield at rate of 10 per cent in 1985, £57 million; Yield at rate of 5 per cent in 1983, £32 million.

It should be noted that in 1985 the rate of 10 per cent applied from 1 March to 31 December (except in the case of new private housing where it applied from 1 May to 31 December) and that in 1983 an effective rate of 5 per cent applied from 1 March to 30 April and a substantive rate of 5 per cent from 1 May to 31 December. The 1983 figure given above relates to the combined yield from those rates.