asked the Minister for Finance in view of the recent developments in the expansion of the rabbit meat industry, if he will include rabbits at the same rate of VAT as cattle, sheep, pigs, goats and deer.

Live animals generally are liable to VAT at the standard rate. A special low rate of 1.4 per cent applies to farm stock. To date rabbits have not been included in this category but I will be prepared to give further consideration to extending the definition in the context of next year's budget.