Dáil Éireann Debate, Tuesday - 19 November 2013
415. Deputy Heather Humphreys asked the Minister for the Environment, Community and Local Government the position regarding tax requirements for agricultural quad bikes; if he will consider introducing a similar system to the UK where farmers can register quads as light agricultural vehicles when using them on the road to travel distances of less than 1.5 km between sites; and if he will make a statement on the matter. [49367/13]
View answerThe registration of vehicles is a matter for the Revenue Commissioners. If a quad bike is not used in a public place, motor tax is not payable. When used in a public place, quad bikes do not fall within the definition of agriculture tractor for motor tax purposes and are taxed at the private rate of motor tax, based on engine capacity. The rate of motor tax for a quad with engine capacity of less than 1,000cc used for private, domestic or pleasure purposes, and not used for haulage, is €199 per annum. If the vehicle is being used to haul another vehicle or trailer, it then becomes taxable at the general haulage tractor rate, currently €333 per annum.
I have no plans to introduce a category of light agricultural vehicle for motor tax purposes.
