Dáil Éireann Debate, Tuesday - 28 May 2013
454. Deputy Ciara Conway asked the Minister for the Environment, Community and Local Government if his attention has been drawn to the so-called sportsman tax (details supplied); his plans to reintroduce this measure; and if he will make a statement on the matter. [25358/13]
View answerI am presuming that the question refers to the rate of motor taxation applicable to motor caravans. In order to obtain this concessionary rate (€102 annually), a vehicle must be designed, constructed or adapted as a motor caravan within the meaning of section 130 of the Finance Act 1992. I have no plans to amend the qualifying criteria for taxation, which is designed to ensure consistency with the classification of such vehicles for Vehicle Registration Tax purposes and which also reflects classification at European level, or to extend this rate of tax to other categories of vehicle.
