asked the Minister for Local Government if he is in a position to indicate at what date farmers who taxed their tractors for the full year at the £8 rate will be able to obtain the refund of the excess tax paid by them, owing to the reduction in the rate of tractor tax in the last Budget.
Ceisteanna—Questions. Oral Answers. - Tractor Tax Refund.
52.
Provision for the refund of excess duty paid has been made in the Finance Bill, 1962. Until the Bill becomes law refunds cannot be made. Instructions as to the making of the refunds will be issued to licensing authorities immediately after the enactment of the Bill.
The Minister for Finance told us half an hour ago that the local authorities had instructions.
They may have some instructions, but if they have not got the law to carry them out, it is another matter.