Vol. 540 No. 1
241 Mr. Connaughton asked the Minister for Finance if he plans to change the vehicle registration tax of £40 on 14 seater minibuses to allow more than one wheelchair to be transported; if his attention has been drawn to the inconvenience to wheelchair users not to be able to hire ordinary 14 seater minibuses; and if he will make a statement on the matter. [20055/01]
The Deputy's question essentially relates to minibuses and the applicable rate of vehicle registration tax on such vehicles. I am informed by the Revenue Commissioners that minibuses containing permanent seating accommodation for 11 passengers or less are classified as category A vehicles and are liable to VRT at the appropriate rate of between 22.5% and 30% of the open market selling price. Minibuses containing permanent seating accommodation for more than 11 passengers are classified as category C vehicles and are liable to a fixed rate of VRT of £40 per vehicle. There are certain reliefs relating to VRT in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994, for qualifying organisations for the transportation of disabled persons.
