asked the Minister for Finance if he has received representations from the GAA for the removal of VAT on hurleys; and if so, if he will give it consideration in the forthcoming budget.

This is a perennial request which successive Ministers for Finance have had to reject over the years. The removal of VAT from hurleys is not permissible under the provisions of EC VAT law by which we are bound. Even if it were allowed, considerations of equity in regard to other sports and their participants would militate against such a course of action. I have no proposal, therefore, for a concession in this regard.