I move:—
1. That Section 11 of the Finance Act, 1930 (No. 20 of 1930), shall not apply or have effect in relation to duty under Section 13 of the Finance Act, 1920, as amended by the Finance Act, 1926 (No. 35 of 1926), paid in respect of any year or part of a year subsequent to the year 1934.
2. It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
This Resolution proposes to repeal Section 11 of the Finance Act of 1930. That Act granted a rebate of 25 per cent. of the annual motor licence duty to be paid on private cars which were registered in Saorstát Eireann on the 30th April, 1930, and were, on the 1st January, 1931, five years' old and upwards. The concession was originally introduced as an experiment and was limited to cars which, at the date of the concession, were five years' old and upwards. By the terms on which it was granted, no concession was given to cars which became five years' old in the subsequent years. The concession involves a loss to the Road Fund of about £15,000 per annum. It is difficult to administer and it is quite illogical. The proportion of cars over five years' old now which are not receiving the concession is growing. As I said, this concession was originally introduced as an experiment. It is now proposed to withdraw it.