asked the Minister for Local Government whether he is aware that the increase in the tax payable on agricultural tractors used for drawing milk to creameries is over £25 per annum and that this constitutes a serious additional cost on the production of creamery milk, and whether he will request the Government to grant exemption to agricultural tractors for the purpose of drawing milk to creameries.
Ceisteanna—Questions. Oral Answers. - Incidence of Tractor Tax on Milk Production.
I am not so aware. A tractor so used, otherwise than for reward, by a farmer himself or in co-operation with other farmers is taxable at £8 only.
Do I understand from the Minister that the £8 tax leaves the farmer free from the danger of prosecution for bringing his own milk to the creamery together with milk belonging to neighbours which he may be carrying free of charge for them?
I will read the reply again:—
"I am not so aware. A tractor so used, otherwise than for reward, by a farmer himself or in co-operation with other farmers is taxable at £8 only."
Provided they are acting as farmers only and not in an occupation other than farmers.
That is another matter.
Am I to take it that if a local farmer is transporting milk for his neighbours he is subject to, this increased tax of £25 a year? If thereis only one tractor in the district and the owner of it facilitates his neighbours by carrying their milk without reward he is subject to an increased charge of £25.
No such thing, unless the Deputy wants to read into my reply something that is not in it. I will read it as often as the Deputy likes.
Would the Minister read it again?
"I am not so aware. A tractor so used, otherwise than for reward, by a farmer himself or in co-operation with other farmers is taxable at £8 only."
Assuming he is transporting milk for his neighbour and receiving a reward for doing so he is liable to an increased charge of £25.
Of course he is. Is he not a commercial carrier then?