VAT and excise derogations
Asked about seeking exemptions from VAT and excise provisions, the Taoiseach said it was too early to do so and that Government policy would generally oppose derogations; he said harmonisation remained a long way off.
I should like to ask the Taoiseach if the Government are seeking an exemption on the VAT and excise provisions of the Single European Act. At what stage are the negotiations with the EC on these matters?
Comment on this
It is too early to say because there is nothing yet from which to seek an exemption. By and large I think I can tell the Deputy that our policy would be against derogation. My own view is that harmonisation is still a long way down the road.