asked the Minister for Finance whether he is aware that in the Finance Act, 1931, no change was made in the date to permit the reduction of 25 per cent. on road tax for cars imported into the Free State over five years before the passing of the Finance Act, 1931, and if he will take steps to amend the Act accordingly.
Ceisteanna.—Questions. Oral Answers. - Tax Remission on Motor Cars.
I assume the Deputy has in mind the provision embodied in Section 11 of the Finance Act, 1930. The answer to the first part of his question is in the affirmative and the answer to the second part is in the negative.
Does that mean that whereas the owner of a car, the engine of which was manufactured prior to 1st January, 1926, was last year entitled to a rebate, is this year entitled to rebate, and will in future years be entitled to rebate——
Yes.
——the owner of a car the engine of which was manufactured in February or March, 1926, or any time later, was not entitled to a rebate last year, is not entitled to a rebate this year, and will never be entitled to a rebate as long as the motor can run on four wheels?
That is so.
Does the Minister forget that during the discussion on that particular matter it was intended to give cars, five years old and over, this remission of tax? The position now is that the cars will become so old that we will be faced with the situation that cars ten years old will get no rebate, and the whole idea underlying that section of the Finance Act will be lost sight of? Will the Minister not reconsider the matter in order to enable men who are making a livelihood by the use of cars to carry on, especially in view of the serious impositions of taxation from time to time? The intention all along was to give relief to the owners of cars that were five years old.
I think if we reconsidered it, the best thing to do would be to repeal the section.