Vol. 504 No. 4
214 Ms Clune asked the Minister for the Environment and Local Government if he will extend the relief available to the owners of taxis accessible to the disabled to other private transport operators who provide a dedicated transport service for the disabled; and if he will make a statement on the matter. [12140/99]
No tax or other relief, as such, at present applies in relation to wheelchair accessible taxis, which were established as a new category of small public service vehicle by the Road Traffic (Public Service Vehicles) (Amendment) (No. 2) Regulations, 1992. No other category of public service vehicle is recognised as providing special service or access to the disabled.
The Local Government Act, 1998, establishes that a uniform rate of motor tax of £49 is payable in respect of all taxis, including wheelchair accessible taxis, and hackneys. The rate of motor tax applicable to large public service vehicles is established by reference to the seating capacity of the vehicle.
