12 Mr. Foley asked the Minister for Finance if he will provide free motor tax to people with physical disabilities. [12352/97]

Many people have physical disabilities of greater or lesser extent, and it is not possible to provide them all with exemptions from the payment of motor tax. At present, individuals and organisations who qualify under the terms and conditions of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994, are exempt from the payment of such tax.