James Carroll (Fianna Fail)

I thank the Minister of State for his reply. The provision of a VAT certificate has been requested by some local authorities, which is where the confusion may have arisen.

I wish to raise one other matter concerning the taxation of vehicles. Given the tough economic times, it might be wise to charge precisely one quarter of the annual road tax for a three-month tax disc, or half the annual rate for a six-month disc. At present, there is a reduction if one pays the annual road tax in a single payment. The alternative I am proposing would accommodate people in the current constrained financial circumstances. I thank the Minister of State for dealing with this matter in the House.