James Bannon (Fine Gael)

The Minister of State and I, as well as many others, can afford to renew our motor tax annually. Mainly we do this for convenience because we do not want to queue to pay our motor tax as many as four times a year. Does the Minister of State have statistics on the number of people who pay quarterly tax?

Young people, particularly those under 25 years, should be offered special facilities as they have major financial commitments in terms of purchasing their first car or leaving home to live in rented accommodation. The astronomical cost of insurance for persons under 25 years is higher than the value of the car in most cases. Memories of youth are lasting and steps should be taken to facilitate and encourage young people. Those who renew their tax quarterly tend to be the least well-off in society who cannot afford to pay annually. The purpose of the amendment is to accommodate this group.