Dáil Éireann Debate, Tuesday - 28 June 2022
186. Deputy Mary Butler asked the Minister for Transport the position regarding the possibility of allowing drivers of vehicles having passenger accommodation for less than eight persons to apply for an exemption in order to avail of the concessionary rate of motor tax for school buses due to extenuating circumstances (details supplied);; and if he will make a statement on the matter. [33986/22]
Amharc ar fhreagraIn order to qualify for the school bus rate of motor tax, which is €95 annually, a vehicle must be a large public service vehicle within the meaning of the Road Traffic Acts (i.e., having passenger accommodation for more than eight persons, excluding the driver’s seat) and used only for the carriage of children, or children and teachers, to and from school or to and from school-related physical education activities. The vehicle must either be licensed under Article 60 of the Road Traffic (Public Service Vehicles) Regulations 1963 or be owned by a statutory transport undertaking.
The change proposed by the Deputy would require amendment to relevant legislation outlined. It would also have a potential cost to the Exchequer.
Any proposed changes to the current structure of the motor tax system are a matter for consideration in a Budgetary context. Changes to motor tax, either to the structure or to rates, are announced on Budget Day and subsequently legislated for in the Finance Act, which gives permanent effect to Budget measures.
