asked the Minister for Local Government with regard to the taxation of tractors if he will state in respect of the most recent period of 12 months (a) the number of non-farm tractors taxed, (b) the number of farm tractors taxed for road haulage or non-farm use and (c) the number of tractors taxed for farm use only.
Written Answers. - Taxation of Tractors.
339.
The information is not available in the form requested by the Deputy. There are three classes of tractor for motor taxation purposes as follows:—
(a) General haulage tractors— taxed according to unladen weight at rates of £31.50 per annum, and upwards.
(b) Tractors used on roads solely for the haulage of their own necessary gear, farming implements and similar objects—taxed at 25 pence per annum.
(c) Tractors used on roads for haulage in connection with agriculture and for no other purpose— taxed at £2.50 per annum.
The numbers of tractors under current licences in each of these three classes on 30th September, 1971, the most recent date for which figures are available, were (a) 887, (b) 5,303 and (c) 53,157 respectively. Apart from the classification according to use, no distinction is made in motor registration records between farm-type tractors and others.
The Deputy will appreciate that tractors which are used exclusively on farms and do not use the public roads are not required to be registered or to pay road tax.