I propose to take Questions Nos. 233 and 235 together.
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 situations as outlined by the Deputy. 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.