On this section may I ask the Minister why he has not adopted the traditional relief which has heretofore been given in the case of hard-pressed tobacco. This type of tobacco is consumed practically exclusively by the older people in our society and by road workers and such people. Previous Ministers for Finance refrained from increasing taxation on this type of tobacco but that has not been done on this occasion.

The Senator cannot have it both ways. If we are to have a general agreement to have a full-scale budgetary type of discussion on the Second Stage of the Finance Bill the corollary to that is to pass this Bill formally and treat it purely as a technical measure. If the Senator wishes to make political debating points on this particular measure he cannot have it both ways. At any rate, I was asked this particular question in relation to hard-pressed tobacco. What we have done in relation to this type of tobacco is to maintain the differential in its favour. The reason why I have not increased the differential on this occasion is because the overwhelming proportion of pipe tobacco is in the form of hard-pressed tobacco.

The Minister has stated that the Bill must be passed by 5th August. Could the Finance Bill not be left over to the autumn?

No. There are lots of other things involved.

May I express my appreciation to the Seanad for facilitating me in this manner? I hope, in return, to give the Seanad an opportunity of discussing the entire financial budgetary policy on the occasion of the Second Reading of the Finance Bill.