(Cavan) and Mr. Reynolds asked the Minister for Local Government what rate of tax is properly applicable to a tractor owned by a professional person but used exclusively by him in connection with his agricultural activities and in no way connected with his profession.
Ceisteanna—Questions. Oral Answers. - Tractor Tax.
29.
Mr. T.J. Fitzpatrick
The annual rate of duty applicable to a tractor owned by a person other than.
(a) a person whose only occupation is farming,
(b) a person whose chief occupation is farming or
(c) an agricultural contractor,
varies between £31 10s and £45, depending on unladen weight.
(Cavan): Just to clarify the position, might I ask the Minister what is the position where a tractor is used by a person who has two occupations, say, but is used exclusively as an agricultural vehicle? What is the rate of tax on that?
It depends on which is his main occupation.
(Cavan): If his main occupation is not agriculture, then the tractor becomes liable to a tax of at least £31 10s?
Yes.
Could the owner then tax it at the normal 5/- rate?
That is, not for use on a public road?
Yes, if it is not for use on a public road, he could tax it at that rate. The thing is ridiculous.
(Cavan): Surely the Minister will agree that if it is not for use on a public road it need not be taxed at all?
The tax does not apply at all.
(Cavan): If it is not used on the public road it need not be taxed, but assuming it is going to be used on the public road only for the purpose of propelling itself around or for hauling its own equipment such as a plough, a mowing bar or other implements like that, am I right in thinking it is only liable to a tax of five shillings?
I do not know. I would have to look that up.
(Cavan): Maybe the Minister would communicate with me?
I will.