asked the Minister for Finance when he will commence the phasing in of the adjustments necessary to achieve tax harmonisation by 1992.

I assume the Deputy is referring to the indirect tax harmonisation proposals tabled by the EC Commission in August 1987. These proposals have not found favour among the member states and a revised set of proposals is expected from the Commission shortly. In the circumstances the question of phasing in the earlier proposals does not arise. The Government's approach to the overall question of indirect tax harmonisation was outlined at length in my Budget Statement.