Martin Conway (Fine Gael)
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I welcome the Minister, Deputy Alan Kelly. I appreciate the fact that he has come before the House to take this matter. I have not spoken to the client to whom the matter relates, which is why I used the term "details supplied" in the text submitted to the Cathaoirleach's office.

The company involved provides significant employment in the tourism sector in County Clare and owns a significant attraction which includes a number of car parks and significant grounds at which some 40 or 50 rubbish bins are located. The company has its own rubbish compactor and on three occasions each week its employees empty the bins to which I refer. The company, at a cost to itself, also empties another 20 to 30 rubbish bins in the vicinity of the attraction which is located in an iconic part of the county. On two occasions each year, when the compactor is completely full, it is driven to a waste recycling facility 20 miles away to be emptied. Effectively, the compactor is only brought onto public roads for approximately six hours each year. For some reason, the company's previous compactor was exempt from road tax. However, it was obliged to upgrade and consequently bought a new compactor. Unfortunately, Clare County Council has refused to provide an exemption for it. I have been informed by officials of the council that the only way to circumvent the problem is if the Minister issues a directive to the effect that a tax exemption be provided for the compactor. The council does not have the power to issue such an exemption, but I have been advised by the officials concerned that the Minister does retain such a power.

In the light of the fact that the company involved is paying massive rates, employs up to 100 people and provides a service which supports tourism and a clean environment at a cost to itself - compactors do not come cheap, they costs thousands of euro - I call on the Minister to take action. This is a minor matter, but it is a big deal to the company involved which is of the view that it has engaged in a partnership with the State and the council in ensuring the environment in the vicinity of its attraction is kept clean. The company also believes it has played a significant role at a cost to itself and that if an exemption were issued, this would represent a gesture of goodwill. I hope for a positive response from the Minister.

Alan Kelly (Tipperary North, Labour)
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I thank the Senator for raising this matter. As Minister for the Environment, Community and Local Government, I have overall responsibility for motor tax policy, but I do not have the power, under the relevant legislation, to intervene in individual motor tax cases. Imagine what would be the position if I did have such power.

Martin Conway (Fine Gael)
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It would be great if the Minister did have it.

Alan Kelly (Tipperary North, Labour)
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I take the opportunity to set out for the House the relevant legislation covering vehicles liable for or exempt from motor tax and the considerations that licensing authorities are bound to take into account in establishing whether tax is payable on a vehicle.

Vehicles must be taxed if they are used in a public place.

A vehicle is not required to be taxed if it is used exclusively other than in a public place, for example, on privately owned farmland.

The definition of "public place" in motor tax legislation includes "any street, road or other place to which the public has access with mechanically propelled vehicles as a right or by permission and whether subject to an entrance fee or free of charge". This clearly includes a private facility to which the public has access in vehicles.

Use of a vehicle includes leaving it stationary. Therefore, a vehicle is required to be taxed if it is parked in a public place. If the site in question meets the criteria set out in the definition of a public place, then any vehicles used there must be taxed. It should be noted that provision exists for an owner to declare non-use of a vehicle if that vehicle is not going to be in use for short periods of time, for example, where the vehicle is in seasonal use. However, the vehicle cannot be kept parked in a public place while it is the subject of a declaration of non-use. If the owner wishes to cancel a declaration of non-use, say if trade picks up or the season begins earlier than expected, he or she can do so simply by taxing the vehicle.

A number of categories of vehicles are exempt in legislation from paying motor tax. Exempting these means revenue is lost to the public purse and, ultimately there is a cost to the taxpayer. For this reason, many of the categories of vehicle that are exempt from motor tax relate to vehicles that provide essential public services that are delivered on a nationwide basis, such as ambulances or fire engines. The exemptions include a category for refuse vehicles, sweeping machines or watering machines that are used exclusively for cleansing public streets and roads and would not apply to vehicles used in other public places.

The critical point is that a public street or road is a more narrowly defined category than a public place. These provisions were put in place during the 1950s for the improvement of public streets and roads for general health and sanitation purposes. This category is, in the main, comprised of vehicles owned by local authorities.

I thank the Senator for the opportunity to clarify the matter, but would ask the outline the case for me in writing so I can put it through the process in the Department to satisfy myself that the regulations and categorisation in place are robust enough. If he does so, I will ensure he gets a reply as soon as possible.

Martin Conway (Fine Gael)
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I thank the Minister for his response. I was not surprised by his answer and appreciate that a situation allowing the Minister to intervene would compromise the position.

Alan Kelly (Tipperary North, Labour)
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I would be doing it all the time, I suppose.

Martin Conway (Fine Gael)
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Every case made is a good case, but the case in question is unique and I will make a submission on it to the Minister over the next couple of weeks. I will also talk to the providers involved and perhaps something can be done, because they are providing a genuine community service. I agree they are getting rid of their own rubbish, but they are providing an important service that the local authority is not in a position to provide because it would not be practical nor make economic sense. The providers are willing to do it and I would like to believe we could meet them in some way, in terms of recognition if nothing else.

Alan Kelly (Tipperary North, Labour)
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An exemption is unlikely; the rules exist for a reason. However, to satisfy myself that the categorisation is robust enough in regard to the type of vehicle, particularly in regard to the refuse sector, I will ensure the matter is checked out if the Senator writes to me on the issue.