asked the Minister for Finance if prior to January 1st, 1927, county councils were permitted to make an allowance of £5 each in the tax of motor cars made before 1913; if at present no such allowance is being given by the councils or by the Finance Department and if the Minister will explain why this concession has been refused to owners of the cars specified.

It is presumed that the Deputy refers to the rebate of 25 per cent. which was allowed by Registration Authorities in accordance with paragraph 6 of the Second Schedule to the Finance Act, 1920, in respect of private motor cars, the engines of which were constructed before the first day of January, 1913, Under paragraph 6 of the Third Schedule to the Finance Act, 1926, the same rebate is allowed by the Minister for Local Government and Public Health with the addition that it applies to six-seater hackney vehicles as well as private cars. All such repayments are now made by the Minister for Local Government and Public Health after due inquiry and not by the county councils as heretofore. Repayment cannot be refused by that Minister in any case in which it is proved to his satisfaction that the statutory conditions have been fulfilled.

There was never, at any time, any general allowance of £5 as stated by the Deputy.