asked the Minister for Finance if he will extend to the associations transporting mentally handicapped, such as the Association for the Severe and Profoundly Mentally Handicapped, Cork, the exemption from excise duty on petrol; and, if not, if he will state the reasons for not exempting them.
Written Answers. - Petrol Excise Duty Exemption.
60.
At present disabled persons who drive their own cars qualify for exemption of excise duty on petrol. It would not be practicable to extend this exemption to persons or organisations who provide transport services for the disabled because of the administrative difficulties which would be involved in a scheme to provide a petrol excise exemption for all those bodies and individuals who could claim to be providing transport services for the handicapped.