Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I am at the early stages of looking at all the different taxation issues that arise in the context of the budget. The vehicle registration tax, VRT, relief for EVs expires in law at the end of this year. A decision will have to be made on the future of that relief. The Deputy has put in a number of parliamentary questions on this issue recently. Linking relief through the tax system to particular occupations is very challenging. If we are seeking to help people who are carrying out a social good and vital front-line public service, there may be other ways of doing it. Doing so through the tax system is not necessarily the best way.