I am informed by the Revenue Commissioners that the matter has been reexamined and that the vehicles in question will attract vehicle registration tax at the rate of £40 when used occasionally on the public roads in the course of being moved from one area of off-road use to another.
All terrain vehicles (ATVs) are mechanically propelled vehicles of an intermediate type which cannot readily be classified within the existing categories of vehicle set out in the current legislation. As an interim measure, pending a full review of the situation, the Commissioners had decided to treat: ATVs of a type designed and constructed for off-road use (other than scrambling vehicles or other sporting vehicles), and so used, as outside the scope of the vehicle registration requirements and not, therefore, liable to vehicle registration tax; such ATVs as effectively a type of light agricultural vehicle, akin to an agricultural tractor, when used occasionally on the public roads in the course of being moved from one area of off-road use to another, and, as such, liable to vehicle registration tax at the rate of £40.
