BRITAIN may turn out to be Ireland's best ally in opposing any attempts to merge the EU with the Western European Union, which would end our military neutrality. The Government's White Paper is expected to show preference for closer co operation with, rather than full membership of, the WEU.

But the WEU is already "an integral part" of the development of the EU under the Maastricht Treaty, and can be asked to carry out defence tasks. The forthcoming Inter Governmental Conference (IGC) is expected to decide on greater integration between the EU and the WEU. Whether this will mean an eventual full merger, as desired by Germany, France and the Benelux countries, remains to be seen.

The partial overlapping of membership of the WEU, EU and Nato complicates the present situation. Ireland, along with Denmark, Austria, Sweden and Finland, is only an observer in the WEU, while the rest of the EU states are full members. Most of the 15 EU states are also members of Nato.

Full membership of the WEU means a commitment under Article 5 of the treaty to come to the defence of a member if it is attacked. The Tanaiste and leader of the Labour Party, Mr Spring, has already said that he does "not foresee" recommending that Ireland become a full member of the WEU.

The Fine Gael Minister of State, Mr Gay Mitchell, has repeatedly said that full membership of WEU is "not on", although it was part of the Fine Gael platform for the 1994 European election.

The Taoiseach, Mr Bruton, last year listed full membership of the WEU as one of three options for Ireland in the field of the EU's common foreign and security policy (CFSP). But he seemed to incline towards the option of "deepening military co operation" with the WEU in selected areas such as peacekeeping and crisis management.

The Programme for Government lays down that any proposed change in Ireland's military neutrality, such as full WEU membership or participation in an EU common defence policy, would have to be submitted to the people in a referendum the Government would probably argue that closer military co operation with the WEU would not mean ending military neutrality, and that therefore it did not require a referendum.

If the aim of the Government in the IGC is to avoid being confronted with a demand to agree to a full merger with the WEU, then it will take comfort from the recent speech by the British Prime Minister, Mr Major, to the Assembly of the WEU.

Mr Major set out the British aims in the IGC, starting on March 29th. He emphasised the need to continue the present NATO and WEU arrangements and to "respect the position of EU members that have chosen to remain outside collective defence arrangements," such as Ireland.

He argued against "an eventual" merger of, the EU and the WEU by subordinating the WEU to political direction by the EU." This would be "to put institutional tidiness and the illusion of progress before Europe's real security needs and is a recipe not for more action but for less."

In a phrase which will probably be echoed in the Irish White Paper, Mr Major said that the EU has "an essential contribution to make to regional and global security in the non military field." Britain would "work hard at the IGC to improve the EU's ability to do so.

The WEU itself is wary of any closer alliance with the EU if it means that the neutrals such as Ireland could then impede its actions under the WEU treaty. Hence the WEU Assembly declaration last month that it must be able to implement decisions "unaffected by any opposition from countries regardless of whether they are neutral, or are observers' or associate members".

The Fianna Fail MEP, Mr Brian Crowley, attacked this as "showing contempt for the position and views of EU neutral states".

The WEU is having its own debate about its future. It sees three options. First, to retain its autonomy vis a vis the EU; second, converge with the EU in three stages; third, full merger.