Dáil Éireann - Volume 683 - 26 May, 2009

Written Answers. - Tax Code.

Deputy Brian Hayes asked the Minister for the Environment, Heritage and Local Government if there is a possibility of securing an exemption from the emissions tax for cars based on being elderly, disabled or a means test; and if he will make a statement on the matter. [21307/09]

  Deputy John Gormley:Under motor tax law, exemptions from motor tax relate primarily to State-owned and emergency vehicles and there are no proposals to change the current position. However, relevant concessions for disabled drivers, including exemption from motor tax, are contained in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 made by the Minister for Finance and administered by the Revenue Commissioners.