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Dáil Éireann debate -
Tuesday, 12 Nov 1991

Vol. 412 No. 5

Written Answers. - Vehicle Classification.

Jim O'Keeffe

Question:

36 Mr. J. O'Keeffe asked the Minister for Finance the reason the vehicle known as the Unimog which is classified as an agricultural machine in the United Kingdom is not similarly classified here; his views on whether this puts Irish farmers at a disadvantage as compared to their United Kingdom counterparts; and if he will amend the regulations to remove this disadvantage.

I am informed by the Revenue Commissioners that Unimogs are classified for customs purposes as motor vehicles for the transport of goods. This classification is standard throughout the European Community.

For excise purposes, most commercial vehicles are liable at a rate of 6.5 per cent. Agricultural tractors are, however, exempt from this duty. It is a matter for the Revenue Commissioners to determine which vehicles qualify for the exemption and, in this regard, they have decided that Unimogs do not come within the agricultural tractor classification. Therefore, they are liable at the rate applicable to commercial vehicles, that is 6.5 per cent. The UK does not apply any duty on commercial vehicles, generally, but budgetary constraints in Ireland necessitate that the excise duty here be maintained.
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