David Norris (Independent)
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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.

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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I assure the Minister - I am sorry, the Senator-----

David Norris (Independent)
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I am happy to accept the position. Will the Minister specify the portfolio?

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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There might be something to come in the future. I can assure the Senator that there is no intention to include cycles. It refers to motorcycles.

Disabled drivers who are exempt from VRT are generally also exempt from motor tax. I encourage the Senator to make a submission to the ongoing review of the motor tax scheme generally. The closing date for the receipt of submissions may have passed, but we will accept a submission on the issue raised by the Senator.

David Norris (Independent)
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That is very much appreciated.

Trevor Ó Clochartaigh (Sinn Fein)
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That could be construed as, "On your bike, Senator Norris."

My party has not tabled amendments because we oppose the Bill in its entirety based on the points outlined on Second Stage. On the law of diminishing returns, it was indicated last week by the Minister for Finance, for example, that there had been a 6% decrease in revenue from excise duty and taxes on petrol due to a lower level of car usage, etc. This will be a retrograde step. The objective might be to try to raise €46.5 million, but the Minister might discover that, because of the decreased level of car usage, he will not bring in the sum he hopes to take in. I want it to be noted that Sinn Féin opposes the Bill in its entirety on Committee Stage.

Paschal Mooney (Fianna Fail)
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To clarify, is it correct that section 3 relates to the Schedule, Part I?

Deirdre Clune (Fine Gael)
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No. It is the Schedule to the Bill. We have gone through section 3. The debate is finished in that all sections and the Schedule have been agreed.

Denis O'Donovan (Fianna Fail)
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When is it proposed to sit again?

Maurice Cummins (Fine Gael)
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Ag 10.30 maidin amarách.