asked the Minister for Finance whether he will consider introducing legislation to remove the extra tax imposed by the Finance (No. 2) Act, 1947, on jeeps, which are used for agricultural purposes.
Ceisteanna—Questions. Oral Answers. - Tax on Jeeps.
Jeeps used solely for agricultural purposes, being taxable as commercial vehicles, were not affected by the additional taxation imposed by the Finance (No. 2) Act, 1947. The question of legislating for removal of extra tax in their case does not, therefore, arise. Jeeps used partly or wholly for human transport are taxed on the same basis as private motor cars, and I do not consider any alteration in this arrangement, which would give preferential treatment to owners of jeeps, is warranted.