Kathleen Lynch (Cork North Central, Labour)
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Question 231: To ask the Minister for Finance his views on special measures to encourage more wheelchair accessible taxis such as the reduction or elimination of vehicle registration tax on new vehicles being used for this purpose; and if he will make a statement on the matter. [23665/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I do not have plans at present to reduce or eliminate Vehicle Registration Tax (VRT) on taxis. VRT on vehicles helps to broaden the tax base and provides an important source of Exchequer revenue. I am asked regularly to introduce tax reliefs for one purpose or another, but tax reliefs can be an inflexible and inefficient means of addressing policy issues, and to accede to all such requests would lead to an immediate narrowing of the tax base.