Dáil Éireann Debate, Tuesday - 18 April 2023
414. Deputy Jackie Cahill asked the Minister for Finance when the classification for taxation purposes of loading shovels and silerators changed to the same taxation bracket as a commercial van, considering that this has resulted in the tax for these items increasing from €102 to €330 per year; the reason this decision was made; and if he will make a statement on the matter. [17940/23]
View answerMotor tax rates for different categories of vehicle are provided for in Part I of the Schedule of the Finance (Excise Duties) (Vehicles) Act 1952. Paragraph 2 (c) covers any vehicle for the conveyance of a machine, workshop, contrivance or implement, including recovery vehicles, and sets the motor tax rate for these vehicles at €333 per annum (the same rate as a commercial van). Paragraph 4 covers, inter alia, agricultural tractors, trench diggers and excavators and sets the motor tax rate for these vehicles at €102. These paragraphs were last amended in the Motor Vehicle (Duties and Licences) Act 2013 and there has been no change since then.
The individual motor tax offices run by the local authorities are responsible for implementing motor tax rates within their area of responsibility. The Department of Transport liaises closely with the motor tax offices and will clarify the matter if any misunderstandings have arisen in relation to the above motor tax rates.
