98 Mr. Barry asked the Minister for Finance, in view of the reported widespread evasion in the payment of motor road tax, the proposals, if any, being considered for the introduction of a different form, or an alteration to the current form, which would be evasionfree; and if he will make a statement on the matter. [1903/96]

I have no plans to abolish the existing motor taxation system or to incorporate it into any existing or new taxation scheme.

I understand that my colleague the Minister for Justice has been assured by the Garda authorities that the Garda Síochána pay particular attention to motor tax evasion which results in a considerable and consistent level of enforcement. It should also be noted that the Garda now have additional powers under section 41 of the Road Traffic Act, 1994, which enables them to seize and impound vehicles which are untaxed for three months or more.