Dáil Éireann Debate, Friday - 16 September 2016
587. Deputy Michael McGrath asked the Minister for Housing, Planning, Community and Local Government his plans to extend the exemption from motor tax to Blood Bike vehicles; and if he will make a statement on the matter. [25066/16]
View answer588. Deputy Sean Fleming asked the Minister for Housing, Planning, Community and Local Government if he will amend the statutory instrument on motor tax for vehicles (details supplied); and if he will make a statement on the matter. [25070/16]
View answerI propose to take Questions Nos. 587 and 588 together.
Exemptions from motor tax are generally provided for in primary legislation (with the exception of the exemption for disabled drivers and disabled passengers, which is a matter for the Minister for Finance), rather than by way of Statutory Instrument.
There is no exemption from motor tax for emergency voluntary organisations, per se. Under current legislation, there are a limited number of exemptions from motor tax, including exemptions for categories of vehicle such as fire engines and ambulances, which have been in place since the 1920’s, when such vehicles would have been in State ownership. A very limited number of exemptions from motor tax have been added over the years, including exemptions for vehicles used exclusively for mountain and cave rescue purposes and for vehicles used exclusively for underwater search and recovery purposes, introduced in the Motor Vehicle (Duties and Licences) Act 2001. There have been no additions to the categories of vehicles exempted from motor tax since then. While no immediate changes are proposed, I am prepared, in consultation with the Minister for Finance, to consider the proposal while at the same time carefully analysing the cost to the Exchequer and general narrowing of the motor tax base, which is a vital revenue stream for the Local Government Fund.
