(Cork) asked the Minister for Finance whether, in view of the nature of their calling, he will consider the advisability of including provisions in the forthcoming Finance Bill to exempt clergymen and dispensary doctors from payment of road tax on their motor vehicles.
Ceisteanna.—Questions. Oral Answers. - Motor Tax Exemptions.
I have given this matter very careful consideration, but I regret that, in all the circumstances, I cannot see my way to make provision for exemption on the lines suggested by the Deputy.
Proposals for exemptions from road tax have been considered from time to time, and certain of them were examined by a sub-committee of the Roads Advisory Committee which was appointed in 1924. The sub-committee, however, having investigated the matter in all its bearings, felt unable to recommend any exemption or rebate. As the sub-committee indicate in their Report, the outstanding objection to the provision of exemption for a limited class from the incidence of a particular tax is that it invariably leads to demands which cannot be logically resisted from other classes for similar exemption. There is no doubt if the proposal conveyed in the Deputy's question were adopted many demands which could be supported by equally strong arguments would be made from other quarters, and if they were conceded the resources of the Road Fund would be seriously encroached upon and the burden of the local ratepayers increased.