(Cavan) asked the Minister for Local Government if he will consider changing the regulations under which invalids are entitled to exemption from road tax in respect of specially constructed motor vehicles so as to qualify a car with an automatic gear change while it is owned and driven by an invalid.
Ceisteanna—Questions. Oral Answers. - Invalid Vehicle Tax.
48.
The exemption granted by section 43 of the Finance Act, 1968 in respect of vehicles specially constructed or adapted for the use of invalids as drivers applies only where the invalid is wholly or almost wholly without the use of both of his legs. The key point as to whether any particular vehicle qualifies for exemption is whether it has been specially constructed or adapted for use, as driver, by a person so incapacitated and the fact that a vehicle has an automatic gear change does not rule it out for consideration in this respect. I do not intend proposing any change in the law on this matter.
(Cavan): In view of the fact that the Parliamentary Secretary states that exemption is given to persons who are deprived entirely, or almost entirely, of the use of their legs, does he not think it a little bit unreasonable that exemption should not be given in the case of a vehicle which such people can drive, such a vehicle as a small car with an automatic gear change? If I draw the Parliamentary Secretary's attention to a case in the Taoiseach's constituency——
I am afraid, Deputy, we cannot discuss this in detail.
(Cavan): I am not seeking to do that. If I draw the Parliamentary Secretary's attention to a specific case in the Taoiseach's constituency, or in one of the Cork constituencies, about which the Taoiseach was approached, will he look into the case? It is the case of a man who has lost the use of his legs through polio and he has been refused exemption in respect of a minicar with an automatic gear change.
I will look into the case.
(Cavan): Does the Parliamentary Secretary admit there appears to be a great deal of merit in the application?
The regulation provides for exemption in the case of a vehicle specially constructed or specially adapted and, if a car is adapted for the use of such a person, then exemption can be given; the Deputy must remember, however, that there are reasons why an ordinary car with an automatic gear change cannot be given exemption.
(Cavan): Why?
Because there is no guarantee that it will not be used by others.
(Cavan): I said in my question “while it is owned and driven by an invalid”.
When it is specially adapted and owned and used by an invalid, then it should qualify.