Michael Comiskey (Fine Gael) | Oireachtas source

I welcome the Minister of State and congratulate him on his appointment. We look forward to working with him in the coming years.

The matter of a tax credit for road hauliers has been brought to my attention by hauliers and others. Those with heavy trucks and other vehicles have to pay a substantial road tax. Last year a law was introduced stipulating that any vehicle off the road must be declared as such, with the declaration to be accompanied by a garda's signature, and that when it was back on the road a garda signed declaration also had to be submitted. This has implications for those who have a truck or other heavy vehicle taxed. I spoke to an individual who had paid €1,800 to have a truck taxed. Unfortunately, he lost the contract on which he was working and the truck was taken off the road, with the effect that his €1,800 was more or less down the drain. Perhaps we might consider a scheme whereby the €1,800 could be held in credit until the truck was put back on the road or the driver received another contract. That would carry the driver forward for another three or four months.

What I propose does not apply so much to smaller vehicles, tractors and other vehicles on which the tax paid is small. However, in the case of a large truck, the tax on which is €1,800 for three months, a lot of money is tied up. Is it possible to receive a tax credit if one’s truck is taken off the road temporarily?