Michael McGrath (Cork South Central, Fianna Fail)
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418. To ask the Minister for Environment, Community and Local Government the correct road tax category for agricultural tractor and trailer combinations used for the general carriage of goods by road for hire or reward; and if he will make a statement on the matter. [22286/13]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The annual rate of motor tax for tractors used for the general carriage of goods by road for hire or reward is €333. The motor tax is not based on the combination of tractor and trailer.