asked the Taoiseach if he intends introducing legislation to enable the State to exercise effective control over the export of works of art, rare objects and other heritage material; and if he will make a statement on the matter.

As the Deputy will be aware, the general scheme of legislation to control the export of works of art, art objects and heritage material has been drafted in the Department of the Taoiseach. This draft legislation is the subject of inter-departmental consultation at present.

I would like to assure the Deputy that I share his concern that controls in this area should be introduced and it is my intention, when the present examination is completed, to propose the introduction of appropriate legislation.

In view of the fact that the country is being trawled by representatives and agents of British concerns encouraging the export of works of art and that, as the Taoiseach knows, we are losing perhaps as much as £5 million worth of antiques — objects 100 years old — each year, will the Taoiseach give a guarantee he will introduce this legislation before the summer recess?

Yes, I shall make every effort to do that. I agree fully with the Deputy.

As the Taoiseach very well knows, our tax regime and in particular our VAT regime greatly militate against the possibility of Irish works of art sold abroad being repatriated here. Will the Taoiseach possibly take that into consideration in the forthcoming Finance Bill?