asked the Minister for Local Government if he will introduce legislation to reduce to £8 the road tax on tractors used for the haulage of potatoes to alcohol and starch factories.
Ceisteanna—Questions. Oral Answers. - Tractor Road Tax.
The £8 rate of duty for the use of tractors is as regards the haulage of agricultural commodities at present confined to farmers who haul for themselves or other farmers, but not for reward. If the haulage referred to by the Deputy can be effected within the terms of paragraph 3 of Part II of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952, the £8 rate of duty applies. Where, however, the haulage is carried out by a person other than a farmer, or by a farmer for reward, it does not come within the terms of that paragraph. The legislative proposals for the amendment of the Act of 1952 which have been approved by the Government are as set out in the financial statement.