Dáil Éireann Debate, Wednesday - 16 October 2013
67. Deputy Jim Daly asked the Minister for the Environment, Community and Local Government if the new guidelines and criteria are in place for taxing tractors and vintage tractors on the road; and if he will make a statement on the matter. [43684/13]
View answerThe Non-Use of Motor Vehicles Act 2013 came into effect on 1 July 2013 , replacing the system whereby vehicles were declared off the road retrospectively when next being taxed with a procedure whereby vehicles must now be declared off the road in advance.
The Act provided for a three month transition period from 1 July 2013 to 30 September 2013 to allow vehicle owners to bring their motor tax status up to date by making both a retrospective and prospective off-road declaration. From 1 October 2013, the Act provides that only a prospective declaration may be made.
The Act makes no other change to motor tax liability in respect of any class of vehicle. Both tractors and vintage vehicles remain liable to be taxed if they are being used in a public place. Agricultural tractors and vintage tractors carry a concessionary rate of tax, with owners of the former liable to pay €102 per annum and owners of vintage tractors liable to pay €56 per annum.
