Written answers
Tuesday, 4 February 2014
Department of Environment, Community and Local Government
Tax Code
Patrick O'Donovan (Limerick, Fine Gael)
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419. To ask the Minister for Environment, Community and Local Government the options available to a person (details supplied) in County Wexford wishing to tax a recovery vehicle; and if he will make a statement on the matter. [5238/14]
Phil Hogan (Carlow-Kilkenny, Fine Gael)
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A vehicle constructed or permanently adapted for the purposes of lifting, towing and transporting a disabled vehicle, and used solely for those purposes, is taxed in the contrivance class, which carries an annual tax of €333. If the vehicle is used for the carrying of other goods, it is taxable at the goods rate. The annual tax will depend on the unladen weight of the vehicle.
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