Terence Flanagan (Dublin North East, Independent)
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152. To ask the Minister for Finance if excise duty will be reduced in budget 2015 to protect tourism and small and medium enterprises (details supplied); and if he will make a statement on the matter. [37776/14]

Michael Noonan (Limerick City, Fine Gael)
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It is not my practice to comment on what measures may or may not be introduced in advance of the Budget.