Seán Fleming (Laois-Offaly, Fianna Fail)
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Question 410: To ask the Minister for the Environment, Community and Local Government the position regarding motor tax of quad bikes for use on a public road; and if he will make a statement on the matter. [30865/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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Liability for motor tax on any vehicle arises when the vehicle is first used in a public place following registration of the vehicle by the Revenue Commissioners and assignment of Irish number plates.

The rate of motor tax applied to an All Terrain/Quad vehicle is based on how it is used. A vehicle that is used for private, domestic or pleasure purposes is taxed at the private rate based on engine capacity. Where the vehicle is used to haul another vehicle or trailer it is taxed at the general haulage tractor rate.