Seán Crowe (Dublin South West, Sinn Fein)
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Question 259: To ask the Minister for Finance if agricultural tractors and trailers can be reallocated as goods vehicles by re-registration; and if so, the costs and conditions that are involved. [27048/04]

Brian Cowen (Laois-Offaly, Fianna Fail)
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From a vehicle registration tax, VRT, perspective, the rate of tax payable depends on the characteristics of the vehicles and not their use. Agricultural tractors and most goods vehicles are classified as category C vehicles, attracting a VRT liability on registration of €50. In general, once a vehicle has been registered in the State, and allocated a permanent registration number, it is not re-registered. It should be noted that trailers are not required to be registered for VRT purposes.

Matters in connection with the classification of vehicles for annual motor tax are the responsibility of the Minister for the Environment, Heritage and Local Government.