asked the Minister for Local Government if he is aware that the fact that the existence of two rates of tax for persons operating public service motor cars for passengers for reward in this country is regarded as unfair; and if he will take steps to remove this anomaly.
Ceisteanna—Questions. Oral Answers. - Taxing of Public Service Vehicles.
48.
I presume that the Deputy is referring to the tax differential between taxis and other small public service vehicles, both of which enjoy concession rates as compared with private cars. The differential in favour of taxis was first introduced in 1926 and was maintained under the provisions of the Finance (Excise Duties) (Vehicles) Act, 1952. It is allowed because of the more onerous conditions under which these vehicles are required to operate and it is not proposed to amend the law in this respect.