David Norris (Independent)

I want to ask the Minister a question to which I am sure there is a simple answer. In Part 1 of the Schedule, in the definition of vehicles, there is a description of a bicycle. I suppose it is another Milesian concept. I note that vehicles not exceeding 500 kilograms in weight unladen, on which the rate of duty is €5, include bicycles, other than bicycles which are electrically propelled, etc. I hope I am not to understand the Minister proposes to levy a tax on ordinary bicycles. That seems to be one possible interpretation, but I note the Minister is shaking his head.

Some vehicles are used by people with mobility difficulties. I hope the Minister will consider excluding any such vehicle. There are still those who use tricycles, for example, because they have cerebral palsy or are suffering from polio. Some of these vehicles are mechanically propelled. What I propose would be appropriate and involve a small amount of money. If they are included in the Bill, I ask the Minister whether, in the Schedule, he will consider excluding them.