Michael Healy-Rae (Kerry, Independent)
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87. To ask the Minister for Finance if he will address a matter (details supplied); and if he will make a statement on the matter. [40591/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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There are a number of tax incentives in place to encourage the adoption of alternative and electric vehicles which are an environmentally cleaner mode of transport. A relief from Vehicle Registration Tax is provided up to a maximum €5,000 for electric vehicles, €2,500 plug-in hybrid electric and €1,500 for hybrid electric vehicles. The annual rate of motor tax for electric vehicles is the lowest rate chargeable at €120. Further to this electric vehicles qualify for the Accelerated Capital Allowance (ACA) Scheme which is a tax incentive for companies paying corporation tax with the aim of encouraging investment in energy efficient equipment. The ACA Scheme allows for the write off of 100% of the purchase price of energy efficient equipment, including electric vehicles, in the year of purchase as opposed to the normal 8 year capital write-down.

The excise duty rate on natural gas, when used as a transport fuel, is at the minimum allowable under the Energy Tax Directive and will be sustained at that low level for a total period of 8 years.

It is the long-standing practice of Ministers for Finance not to comment on what may be contained in upcoming budgets.

Michael Healy-Rae (Kerry, Independent)
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88. To ask the Minister for Finance if he will address a matter (details supplied) regarding changes in structure of the VRT, road tax or fuel duties; and if he will make a statement on the matter. [40592/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, it is a long-standing practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.