Fergus O'Dowd (Louth, Fine Gael) | Oireachtas source

The three and six month tax rates are set at a higher figure than the annual fee to take account of the extra workload involved for the national vehicle driver file in motor tax offices and the additional reminders sent on the date of each renewal. The current half and quarter year duty rates are 55.5% and 28.25% of the annual rate, which rates have remained constant since 1960. The annual income from the increased charge for half year and quarter year discs was over €50 million last year. While costs may have reduced for those paying on-line at three and six month intervals, they are not measurable as such. I take the point, however, that because people have a smaller income, it is more difficult for them.