Vol. 486 No. 6
228 Mr. Deenihan asked the Minister for the Environment and Local Government if he will allow special motor taxation exemption for rally cars in view of their limited use throughout the year; and if he will allow the cars to be taxed for events only, similar to the arrangements for car insurance. [3330/98]
I will examine this aspect as part of a general review of the motor taxation legislative code which I am undertaking at present. My objective is to simplify and modernise the entire motor taxation process and this will include a full examination of each tax classification including categories of vehicle which are exempt from motor tax.
