Tom Shehan (Fine Gael) | Oireachtas source

I raised this issue some weeks ago on the Order of Business and also last week on Second Stage. I believe there is an anomaly whereby people who have to adapt cars because of a disability and purchase a new car benefit from VRT exemption, fuel exemption and road tax exemption. However, a person who, due to health reasons or following an accident, is in need of a specially adapted vehicle for a person with a disability, and buys a second hand vehicle does not benefit from those exemptions. I ask the Minister of State to consider, whether through a technical amendment or otherwise, granting those exemptions to the vehicle rather than the well off person who can buy a new vehicle, as opposed to the person who buys a second hand vehicle due to financial circumstances. I ask that those benefits apply to the vehicle for its lifetime. I believe there is an anomaly here and I gave a bona fide example of where I saw it happening. I do not think it would impose a huge burden on the Exchequer. For people who, through illness, motor neurone disease, loss of limb or whatever, need these vehicles these exemptions should be strongly considered. It would be a considerate and humane thing to do.