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Tax Exemptions

Dáil Éireann Debate, Thursday - 7 May 2026

Thursday, 7 May 2026

Questions (205)

Ken O'Flynn

Question:

205. Deputy Ken O'Flynn asked the Minister for Transport whether any exemptions from motor tax exist, whether statutory or discretionary, for individuals subject to protection orders who rely on a vehicle for personal safety; and whether any such provisions have been considered. [33586/26]

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Written answers

As Minister of State for International & Road Transport, Logistics, Rail & Ports, I wish to advise that there is no provision within motor tax legislation that provides for an exemption from motor tax for individuals subject to protection orders. Liability for motor tax arises from the ownership or use of a vehicle in a public place and exemptions are limited to specific categories of vehicles as set out in the legislation.

The motor taxation rates are set by the Minister of Finance and any changes to those rates would be a matter for consideration by that Department at Budget time.

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