Vol. 198 No. 2
asked the Minister for Local Government whether he has received representations from the North Tipperary Committee of Agriculture that tractor owners who paid a year's tax on their tractors last January have not been given the full benefit of the Budget reduction in this tax, effective from 1st July; and that instead of a refund of £2 15s. they received only £1 19s.; and if he will ensure that the balance due is paid to these people.
90.
asked the Minister for Local Government what is the amount of the rebate of tractor tax paid to farmers who taxed their tractors at the full £8 rate in January last and who have been affected by the reduction in tractor tax to £2 10s. per year which was announced in the Budget; and what is the basis on which the amount of this rebate is calculated.
I propose, with your permission, a Cheann Comhairle, to answer Questions Nos. 89 and 90 together.
I have not received representations from the North Tipperary Committee of Agriculture on the subject of the amount of Road Fund licence duty payable in respect of tractors owned by farmers and taxed at the £8 per annum rate in January for the full year 1962, but I understand that the committee recently passed a resolution on the subject. The Finance Act, 1962, reduced the rate of duty on agricultural tractors from £8 per annum to £2 10s. per annum as from 1st July 1962, and provided that appropriate refunds be made in accordance with such directions as may be given by the Minister for Local Government.
On 27th July, 1962, I directed licensing authorities to make these repayments on the following basis in accordance with well established precedents:
|
Full amount paid |
£8 |
0s. |
0d. |
|||
|
Deduct:— |
||||||
|
(a) an amount equivalent to the duty payable in respect of the first two quarters of the year at 3/10ths of the annual rate for each quarter |
£4 |
16s. |
0d. |
|||
|
(b) half-year's tax at £2 10s. 0d. for second half of the year |
£1 |
5s. |
0d. |
|||
|
Total Deductions |
£6 |
1s. |
0d. |
|||
|
Net Refund: |
£1 |
19s. |
0d. |
I am not prepared to vary these instructions.
