Tax Exemptions
Seanad Éireann — 2026-06-23
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Robert Troy (FF), Longford-Westmeath

I acknowledge and thank the Senator for raising what is an extremely important issue. At the outset, the Minister wishes to acknowledge the importance of vehicles used for the transport of cancer patients and of blood bike groups that use vehicles to rapidly transport medical and clinical items to and from healthcare facilities. This voluntary service reduces demand on alternative transport methods and plays an important role in supporting the healthcare system. On 28 April this year, the Minister granted approval of Blood Bikes Medical Transport to use the bus lane network while carrying out its service. This enables it to bypass traffic congestion and reduce transit times for collections and deliveries. That is a very positive development.
The collection of motor tax is administered by the Minister for Transport through the online motor tax system and by local authorities through motor tax offices. Motor tax is a budgetary matter and, as such, primary responsibility lies with the Minister for Finance. Therefore, consultation would be required with the Department of Finance on this subject. Current motor tax exemptions have been introduced in legislation over time and are provided for in the Finance (Excise Duties) (Vehicles) Act 1952. Motor tax exemptions are currently applied to the following vehicles: State-owned vehicles; diplomatic vehicles; vehicles exempted under the Disabled Drivers and Disabled Passengers Regulations 1994; vehicles including any cycle with an attachment for propelling it by mechanical power, not exceeding 400 kg in weight unladen adapted and used for invalids; vehicles used exclusively for the transport, whether by carriage or traction, of lifeboats and their gear, or any equipment for affording assistance towards the preservation of life and property in cases of shipwreck and distress at sea; vehicles which are used exclusively for mountain and cave rescue purposes; vehicles which are used exclusively for the transport of road construction machinery which is built in as part of such vehicle or otherwise permanently attached thereto, carries no load except articles or materials used for the purpose of the construction or repair of roads; ambulances, road rollers and fire engines; and vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service.
At present, blood bikes or vehicles used exclusively for the transport of cancer patients are not subject to this exemption. Any proposal to introduce a motor tax exemption for blood bikes must be assessed in the context of the broader taxation and regulatory framework, taking account of legislative changes required, administrative arrangements and the impact on the receipts to the Exchequer in consultation with the Minister for Finance. Consideration must also be given to issues such as eligibility criteria, administrative and operational implementation, and the potential implications for other voluntary organisations that may seek similar treatment. The proposal the Senator has brought forward would require further consideration and analysis.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2026-06-23/debate/main
Retrieved: 2026-08-14T04:55:05+00:00
Sitting date: 2026-06-23