Dáil Éireann - Volume 638 - 26 September, 2007

Written Answers. - Motor Taxation.

Deputy Billy Timmins asked the Minister for the Environment, Heritage and Local Government the position in relation to the payment of motor tax for vehicles used as ambulances for animal rescue centres(details supplied); if he will clarify same and include such vehicles in the exemption category; and if he will make a statement on the matter. [20128/07]

  Deputy John Gormley:The position on motor tax is that, provided a vehicle is used exclusively as an ambulance for the transport of animals, it is exempt from such tax. If the vehicle is used in any other capacity, it must be taxed at the appropriate rate. Responsibility for the administration of motor tax legislation rests with the relevant local motor tax office and, accordingly, the determination of the tax rate for any particular vehicle is a matter for that office, in this case Wicklow County Council.