asked the Minister for Local Government if he is aware that institutions which carry on farm work are not being permitted to tax their tractors at the agricultural rate of £8 per annum but are being charged £31 10s., though there is no question of their use for other than agricultural work or the haulage of agricultural produce; and, if so, if he will have the matter rectified.
Ceisteanna—Questions. Oral Answers. - Tax on Tractors.
The conditions to be satisfied before an £8 licence for a tractor can be issued are set out in paragraph 3 of Part II of the Finance (Excise Duties) (Vehicles) Act, 1952. I understand that licensing authorities have interpreted this as preventing them from issuing £8 licences to institutions. I do not consider that this interpretation needs rectification, as the concession was intended only for persons whose only or chief occupation is farming or who are engaged to do agricultural work on farms.