The regulation of the small public service vehicle (SPSV) sector, including enforcement matters and the amount specified in a fixed payment notice, is a matter for the independent transport regulator, the National Transport Authority (NTA), under the provisions of the Taxi Regulation Acts 2013 and 2016. I am not involved in the day-to-day operations of the SPSV industry.
However I would note that, since 1 January last, the NTA has introduced new Regulations which amend Schedule 8 of the Taxi Regulation (Small Public Service Vehicle) Regulations 2015 (SI. No. 33 of 2015) in relation to the prescribed amounts for fixed payment offences, including the offence of refusing to carry an assistance dog or guide dog in a small public service vehicle. The new amount payable for this offence is €250.