Given the low DMV rates on vehicles suitable for families with three or more children, I propose to make it easier for these families to purchase a suitable vehicle by charging VAT. The family budget of these families would gain a lot and the budget of the Republic of Slovenia would not lose a lot. If we assume that at the time of the 2001 census there were approximately 38 000 large families in Slovenia (according to SiStat) and that families now have to delay the purchase of second-hand vehicles to a large extent because of easier accessibility, then the central budget would not lose much by introducing VAT refunds. It would also make sense to set the price of vignettes for family transport vehicles at €110, despite the excess height of 1.3m over the first axle.