Dáil Éireann Debate, Friday - 6 September 2019
1561. Deputy Marc MacSharry asked the Minister for Transport, Tourism and Sport the motor taxation classification that is applicable to vehicles used by circuses and funfairs to transport funfair components and machinery from one site to another. [35087/19]
View answer1562. Deputy Marc MacSharry asked the Minister for Transport, Tourism and Sport if he has considered introducing a new specific classification for the vehicles used by circuses and funfairs to transport funfair components and machinery from one site to another. [35088/19]
View answerI propose to take Questions Nos. 1561 and 1562 together.
Vehicles used by circuses and funfair components and machinery can either be taxed at the goods rate or the machine/workshop/contrivance rate, depending on the structure of the vehicle.
The goods rate of motor tax applies where a vehicle is being used to carry goods in the course of trade or business. The machine/workshop/contrivance rate applies where a vehicle is used for the transport of a machine/workshop/contrivance which is built into the vehicle or permanently attached to it.
There are no plans to introduce a separate motor tax class for such vehicles.
