asked the Minister for Finance the estimated yield of imposing VAT on food and children's clothing at (a) 4 per cent (b) 5 per cent and (c) 9 per cent.

It is assumed that in relation to food the Deputy is referring to food for human consumption which is zero-rated for VAT. If VAT were applied at a positive rate to such food and to children's clothing it is estimated that the gross full year yield to the Exchequer in 1988 terms would be as follows: (a) £84 million at a 4 per cent rate; (b) £105 million at a 5 per cent rate; (c) £189 million at a 9 per cent rate.

(Limerick East): Leaving aside the first sentence of the Minister's reply, can the Minister give us the estimated yield if VAT was put on all food, including animal and poultry feeding stuffs?

I do not have such figures. We interpreted the question, with that exclusion.

The Minister has aggregated the figures. Can he give us a breakdown of the figures of £84 million, £105 million and £189 million as regards the estimated yield from food and the estimated yield from children's clothing?

At a 4 per cent rate the breakdown is £81 million for food and £3 million for clothing; at 5 per cent rate it is £101 million for food and £4 million for clothing and at 9 per cent rate it is £182 million for food and £7 million for clothing.