asked the Minister for Finance whether he is aware that the Revenue Commissioners have decided that the importation of machines known as "towing ambulances" is subject to the provisions of Part II., Section 11, sub-section (5) of the Finance Act, 1928; whether he is aware that these machines are part of the equipment of a motor workshop and are not used for transport in the ordinary sense, but for the removal of motor vehicles which have broken down on the road; and whether, in view of the specialised and infrequent use of these machines on the road, he will ask the Revenue Commissioners to reconsider their decision.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - IMPORTATION OF TOWING AMBULANCES.
The type of vehicle to which the question refers is a twowheeled trailer used for hauling disabled vehicles from the scene of a breakdown. As such trailers are designed solely or primarily for traction by motor car they are liable to motor car duty under Section 11 of the Finance Act, 1928.