Vol. 502 No. 6
182 Mr. G. Mitchell asked the Minister for Finance the reason a person (details supplied) in Dublin 12 who wishes to obtain a wheelchair accessible taxi will have to pay the increase of £3,000 on vehicle registration tax; and if he will make a statement on the matter. [8784/99]
The change in the rates of vehicle registration tax, VRT, which took effect from 1 January, 1999 has resulted in an increase in the tax payable on all cars with an engine capacity above 1400 cc. Cars which are typically used as taxis are generally over 2000 cc. In the absence of particulars of the vehicle in question, it is not possible to confirm the precise amount of the tax payable. However, it should be noted that the cost of adaptation to provide wheelchair access is not included in the chargeable value for VRT purposes.
