Ned O'Keeffe (Cork East, Fianna Fail)
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Question 274: To ask the Minister for the Environment, Heritage and Local Government the motor taxation concessions which are available to a person (details supplied) in County Cork. [5153/05]

Dick Roche (Wicklow, Fianna Fail)
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Under motor tax law, the basis of assessment of motor tax is governed by the construction and use of a vehicle. The level of motor tax determined relates to vehicles and not directly to the users or drivers of such vehicles.

Relevant concessions for disabled drivers, including exemption from motor tax, are contained in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 made by the Minister for Finance and administered by the Revenue Commissioners.