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Vehicle Registration

Dáil Éireann Debate, Wednesday - 30 April 2014

Wednesday, 30 April 2014

Questions (56)

James Bannon

Question:

56. Deputy James Bannon asked the Minister for Finance the tax arrangements that apply in respect of a 32 year old vintage tractor (details supplied) in County Longford; and if he will make a statement on the matter. [18749/14]

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Written answers

I am informed by the Revenue Commissioners that the Finance Act 1992, Part II, Chapter IV provides that, for Vehicle Registration Tax purposes, tractors are classified as Category C vehicles and liable to a VRT charge of €200.  All vehicles, unless they have a specific arrangement with the Revenue Commissioners, must be registered not later then 30 days following their arrival in the State.  Section 132(3A) of the same act provides for a late charge where a vehicle is not so registered.

In late 2013, following the introduction of measures contained in the Non-Use of Motor Vehicles Act 2013 relating to vehicles off the road, there was a large number of tractors presented to motor tax offices.  Many of these were very old vehicles, some of which had been registered in the State and others not.  The situation was complicated by the fact that a lot of those vehicles that were declared as registered had no supporting paperwork.  The Revenue Commissioners recognised that this was an exceptional situation and, between 1 October 2013 and 31 March 2014, put a system in place to ensure that the primary aim of registering these vehicles was achieved.

In the case in question, the Revenue Commissioners advise that contact should be made with the VRT Branch in Dublin Castle (01-8589147) to resolve the issue.

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