Dáil Éireann Debate, Tuesday - 25 March 2014
701. Deputy Pat Deering asked the Minister for the Environment, Community and Local Government the reason it is not possible to tax a vehicle such as a combine harvester or forage harvester for three months rather than a full year, as these machines have a very limited season. [13666/14]
View answerMotor tax legislation provides that owners of vehicles with an annual tax of €119 or less must pay that tax on an annual basis. The relatively low rate of tax applied to such vehicles , including agricultural tractors, island vehicles, motor caravans, hearses and vintage vehicles , among others, is a concessionary rate of tax to reflect their seasonal or limited use on the roads.
