Brian Hayes (Dublin South West, Fine Gael)
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Question 113: To ask the Tánaiste and Minister for Finance his views on reviewing the vehicle registration tax being charged for personnel currently involved in the taxi industry who buy a wheelchair accessible taxi in view of the costs involved in terms of converting a normal taxi to a wheelchair accessible taxi and the fact that in recent years the number of wheelchair accessible taxis has reduced rapidly; if he will consider this proposal as a means of encouraging the number of wheelchair accessible taxis; and if he will make a statement on the matter. [28073/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have no plans to reduce or eliminate VRT on taxis. In this regard, it should be recognised that tax reliefs have proved at times to be a blunt, inflexible and expensive means of providing assistance and achieving policy aims which might be more effectively achieved through regulatory or direct expenditure means. 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 to accede to all such requests would lead to an immediate narrowing of the tax base.