I move amendment No. 70:
In page 92, between lines 10 and 11, to insert the following:
"(b) by the substitution of the following definition for the definition of 'category B vehicle' (inserted by the Finance (No. 2) Act, 1992):
‘"category B vehicle" means a vehicle (other than a category A vehicle, a category D vehicle, a motor-cycle or a listed vehicle) which is not more than 3 tonnes unladen weight and which—
(a) has a roofed area to the rear of the driver's seat the floor of which is less than 2 metres in length when measured in such manner as may be approved by the Commissioners:
Provided that, where a motor vehicle is of not more than 1.3 tonnes unladen weight and the roofed area of the vehicle to the rear of the driver's seat has a load volume of more than 2 cubic metres when measured in such manner as the Commissioners may approve, the vehicle shall not be regarded as a category B vehicle,
or
(b) is a crew cab, or
(c) is a motor caravan;',".
I wish to insert a new subsection. It is set out in the text and the Deputies on the other side will be familiar with it. This is a technical amendment to section 61 of the Bill as initiated. Section 61 is at present drafted in three parts, all of which amend section 130 of the Finance Act, 1992. Subsections (b) and (c) define the types of crew cabs and motor caravans which are to benefit from the VRT category change and rate reduction provided for in section 61. Subsection (a) amends the definition of a "category A vehicle" in section 130 of the Finance Act, 1992, to remove such qualifying crew cabs and motor caravans, respectively, from its scope.
I now propose to add a further subsection to section 61 to specifically include such qualifying crew cabs and motor caravans, respectively, in the definition of a "category B vehicle" in section of 130 of the Finance Act, 1992. This is a technical amendment to section 61 to ensure that its original purpose is achieved. The effect of the amendment will be that a crew cab or a motor caravan equal to or under three tonnes unladen weight, which comes within the definitions of existing subsections (b) and (c) respectively, will qualify as a category B vehicle, while either such defined vehicle over three tonnes unladen weight will qualify as a category C vehicle.
If the amendment is not made, either such defined vehicle will qualify as a category C vehicle, regardless of weight, which was not the original intention of the section. The amendment will not change the position of a crew cab or a motor caravan equal to or under three tonnes unladen weight which does not come within the definitions of existing subsections (b) or (c) respectively. These vehicles will continue to be classified as category A.
With regard to the point made by Deputy Michael McDowell on the length of the vehicles, this is a technical matter. The trade is aware that Revenue has been considering this for some time. We are not in a position this year to address this issue but we will look at it in the context of 1997.
