Jack Wall (Kildare South, Labour)
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41. To ask the Minister for Finance if changes are permitted to a relevant tax to ensure employment opportunities are not prevented (details supplied) in County KIldare; and if he will make a statement on the matter. [53431/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the relevant taxes referred to by the Deputy are Customs Duties and VAT at Import. It is not open to Revenue to vary the rate of tax/duty involved. Additionally, while certain reliefs and exemptions apply in respect of both of these taxes/duties, none apply in the scenario outlined by the Deputy.