As Minister of State for International & Road Transport, Logistics, Rail & Ports, I wish to advise that vehicles owned and operated by hire drive companies pay motor tax. There are no current plans to introduce a motor tax for tourist vehicles entering the country on a temporary basis.
In addition, the Deputy may wish to note that since the 1st of January 2018, following budgetary reform measures provided for in the Water Services Act 2017, receipts from motor tax have accrued to the Exchequer and are not ringfenced for any particular purpose.