asked the Minister for Finance if he is aware that under existing legislation, passed over 30 years ago, the fitting of a small platform on the rear of an agricultural tractor for the purpose of carrying the equipment of the tractor and small quantities of agricultural produce, the property of the owner of the tractor, increases the rate of road tax payable on the vehicle from £6 to £30 per annum, and whether, in view of the fact that under existing agricultural conditions this legislation is very much out of date, and imposes an undue hardship on the agricultural community, he will take immediate steps to have the law amended, in order to bring it into line with present-day requirements.
Ceisteanna—Questions. Oral Answers. - Tax on Tractors.
I assume the Deputy's question arises out of a recent prosecution against a tractor owner in County Cavan.
I understand the local Garda have since received such instructions as will obviate any similar prosecution in future and the tractor owner concerned has been notified accordingly.
Fair enough.
Would the Minister not agree that undue hardship is imposed on the agricultural community as a result of this tax? Is there any hope that he will bring in legislation in the near future?
Is the Minister aware that there is considerable confusion in the country in regard to the state of the law governing the use of tractors on the road? Will the Minister consider the advisability of clarifying and simplifying the matter so as to ensure that any farmer could use his tractor for exactly the same purposes as he might have used a horse on the road heretofore?
So far as tractors and locomotive vehicles are concerned, the Department of Justice and the Department of Local Government from time to time have issued instructions stating that where the tractor or locomotive was used purely for the purpose of conveying the farmer's produce to the market or for other transport operations of the farm, no proceedings were to be taken. If, of course, the farmer starts using his tractor for the purpose of distributing, acting as a retail distributor, then quite a different situation arises. But, despite all these things, from time to time we do get persons, who are perhaps over-zealous, enforcing the letter of the law when the facts do not justify that.
Is the Minister aware that calves have been declared to be not agricultural produce?
I know they were once described as "holy innocents" by Deputy Dillon.
Deputy Cogan will be calling the Minister a senile delinquent again if he is not careful.