asked the Minister for Finance the number of rolls of consumer photographic films for use by amateurs in making colour prints which were imported into the country last year; the rate of VAT which was levied on them; and the amount of VAT which was reclaimed last year on photographic films given free by processing firms under the VAT (Amendment) Act, 1978, section 4.

The rate of VAT on photographic films is 25 per cent. I am informed by the Revenue Commissioners that the information requested on the other points raised by the Deputy is not available from their records.