I propose, with your permission, a Cheann Comhairle, to take Questions Nos. 32 and 33 together.
The special rate of tax of £2-10-0 per annum for agricultural tractors was intended to apply only to a tractor-trailer combination. It was applied to vehicles such as lorries and landrovers which had their bodies cut-away and could, therefore, be regarded as "tractors", but was never intended to apply to cut-away vehicles in effect reconstituted as lorries by having substantial trailers superimposed on them.
Doubts had arisen as to the eligibility for the special rate of £2-10-0 of the normal land tractor hauling a two-wheeled trailer which could be regarded as superimposed, and accordingly section 44 of the Finance Act, 1968, confirmed that such a vehicle was entitled to be taxed at the £2-10-0 rate. This provision drew attention to the fact that certain other combinations, such as a cut-away lorry with a superimposed trailer, were not entitled to this concession and, where such combinations were in fact being used illegally under the £2-10-0 rate of tax, the owners' attention has been drawn to the fact. I do not propose to amend the law on the subject.
I understand that the court case referred to is the subject of an appeal and I do not, therefore, propose to comment on it.