Pat Deering (Carlow-Kilkenny, Fine Gael)
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701. To ask the Minister for Environment, Community and Local Government the reason it is not possible to tax a vehicle such as a combine harvester or forage harvester for three months rather than a full year, as these machines have a very limited season. [13666/14]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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Motor tax legislation provides that owners of vehicles with an annual tax of €119 or less must pay that tax on an annual basis. The relatively low rate of tax applied to such vehicles , including agricultural tractors, island vehicles, motor caravans, hearses and vintage vehicles , among others, is a concessionary rate of tax to reflect their seasonal or limited use on the roads.