asked the Minister for Local Government if it is an offence under (1) the Road Traffic Acts or (2) the Finance (Excise Duties) (Vehicles) Acts to carry for reward on a tractor and trailer, having an £8 agricultural road tax, turf or bog peat fuel for domestic purposes.
Ceisteanna—Questions. Oral Answers. - Tractor Haulage of Turf.
The Road Traffic Acts do not prohibit the carriage for reward of turf or peat by a tractor and trailer. Such vehicles must however conform in their construction, equipment and use to the statutory conditions laid down generally for mechanically propelled vehicles in public places.
Under the Finance (Excise Duties) (Vehicles) Act, 1952, as amended by Section 20 (4) of the Finance Act, 1958, the haulage of fuel on public roads for reward by a tractor taxed at the agricultural rate is not permissible.