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Provides For The Exemption From Tax For Vehicles Purchased By The Municipalities And Parishes That Are Intended For The Transport Of School Children Of Basic Education

Original Language Title: Prevê a isenção do Imposto Automóvel para veículos adquiridos pelos municípios e freguesias que se destinem ao transporte de crianças em idade escolar do ensino básico

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Exhibition of Motives

The rationalization of the school network of the 1-cycle of basic education is taken up by the Government

as a priority of education policy.

It is intended, specifically, to overcome the unsustainable situation of thousands of children

who attend schools which, by the reduced size and isolation, do not provide

pedagogical conditions and reasonable opportunities for teaching and learning.

In this process, necessarily complex, which implies the closure of many

schools without conditions, falls on the authorities the responsibility to ensure the

daily transport of the pupils to the most well-equipped host schools, the

which involves a significant additional provision of suitable vehicles for the


Considering the addition of charges that the acquisition of those means represents,

understands the Government to propose the exemption of the Automobile Tax in relation to it,

given the particular public interest that its use takes, the example of

too many cases contemplated in Article 7 of the Decree-Law No. 40/93 of February 18.

The National Association of Portuguese Municipalities Should Be Heard.


Under the terms of the paragraph d) of Article 197 (1) of the Constitution, the Government presents to the

Assembly of the Republic the following proposal for a law:

Single article

Amendment to Decree-Law No 40/93 of February 18

It is amended Article 7 of the Decree-Law No. 40/93 of February 18, which passes on

following wording:


" Article 7.


a) [...];

b) [...];

c) [...];

d) Motor vehicles, with lotion equal to or greater than seven

places, including that of the driver, acquired by the municipalities,

even acquired in "leasing" system, for transport of

children in school age from elementary school. "

Seen and approved in Council of Ministers of April 27, 2006

The Prime Minister

The Minister of the Presidency

The Minister of Parliamentary Affairs