Vol. 541 No. 2
399 Mr. P. Carey asked the Minister for Finance if he will examine the regulations governing the treatment of pedelecs, or electrically assisted pedal cycles (details supplied); and if he will make a statement on the matter. [22160/01]
Under section 130 of the Finance Act, 1992, a "mechanically propelled vehicle" for vehicle registration tax, VRT, purposes means a vehicle intended or adapted for propulsion by a mechanical means, including "(a) a bicycle, tricycle, or quadricycle propelled by an engine or motor or with an attachment for propelling it by mechanical power, whether or not the attachment is being used, a moped, a scooter and an autocycle, and (b) a vehicle the means of propulsion of which is electrical or partly electrical and partly mechanical." I have no current plans to amend section 130 of the Finance Act, 1992. The Minister for the Environment and Local Government has responsibility for road tax.
