Vol. 417 No. 2
84 Mr. Farrelly asked the Minister for Finance if he will outline the commercial vehicles on which he has reduced the excise duty in the recent budget by 6½ per cent; the exact TC of the vehicles concerned; if this applies to long-base or short-base patrols and jeeps; and if he will make a statement on the matter.
Prior to the budget, excise duty was payable on commercial vehicles at a rate of 6.5 per cent. As a result of the changes announced in the budget, this rate was increased to 12.5 per cent in the case of commercial vehicles which are of not more than three tonnes unladen weight and which have a roofed area to the rear of the driver's seat, the floor of which is less than two metres long. The duty on other commercials, which do not come under these criteria, was reduced from 6.5 per cent to nil. These classification criteria for excise purposes apply to jeep-based commercials in the same way as they apply to other commercials and do not relate to customs classification and tariff codes.
My attention has been drawn to particular vehicles which some motor distributors feel have been unfairly classified under the new provisions. I am examining these cases at present.
