asked the Minister for Finance if, as a result of a drop in the number of car sales, he will allow interest on car loans to be claimed against income tax; and if he will make a statement on the matter.

14.

asked the Minister for Finance if he will allow interest on loans for educational purposes be claimed against a person's income tax; and if he will make a statement on the matter.

I propose to take Questions Nos. 10 and 14 together.

I do not intend to introduce the reliefs suggested by the Deputy.

In view of the very high taxation imposed on the motor industry, has the Minister any plans to relieve the industry of this burden which is having an adverse effect on employment and on new car sales?

Deputy Seán Byrne's question relates only to allowing income tax relief on the interest charged on the purchase of cars, but Deputy Connolly's question is much more wide ranging.

They are both linked with the motor industry.

One of these questions deals with education.

As the Minister is aware, this is a bone of contention and all I want from the Minister is a yes or no: has he any plans to relieve the motor industry of this burden of taxation?

So far as Deputy Byrne's question is concerned, and that is the only one that is relevant today, it is suggested that income tax relief be given in respect of interest on money borrowed to buy cars. I am not in favour of that because I am not in favour generally of further increases in tax relief for interest charges. If this were done it would mean that the people who saved out of after tax income to buy something like a car would get no income tax relief whereas those who borrowed would get tax relief. That would be inequitable and I do not believe it would be a good tax move.

How can the Minister take two questions dealing with tax relief on the interest charged on purchasing a car and education together? Cars are different from students and to link them is an abuse of this House. I have never seen two such questions taken together.

I have to disagree. Both questions relate to the granting of income tax relief on interest and, therefore, are associated.

If the Minister decides to take questions on such widely divergent areas as cars and education together, then——

Two questions have been taken together——

Question No. 10 deals with the drop in the number of car sales. There has been a drop in car sales of 51,000 units since 1981. Car numbers are down by 25,000 units, petrol sales are down by 20 per cent, and jobs are down by 9,000 since 1980. Would the Minister not consider that this or some other proposal is not only appropriate but absolutely urgent to ensure that the motor industry is not driven underground? The Minister should address himself to the problem of employment in this industry and the drop in the number of new car sales.

It would be out of order for me to get involved in the general question of the taxation of the motor industry. I have already answered the specific question put by Deputy Seán Byrne and to travel a wider field would be a matter for another question, or a series of questions, which I invite Deputy O'Kennedy to put down and I will gladly answer.

Deputy Byrne's question asked specifically about the drop in car sales. I am asking the Minister if he has any proposal to arrest this decline which is a disaster for the industry, the people employed in it and the economy.

I am sorry to have to repeat this but that question does not arise under Deputy Byrne's question.

It clearly does.

One must have some rules of order in the House.