James Bannon (Longford-Westmeath, Fine Gael)
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452. To ask the Minister for Environment, Community and Local Government the tax arrangements that apply in respect of a 32 year old vintage tractor (details supplied) in County Longford; and if he will make a statement on the matter. [18750/14]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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Liability for motor tax arises from the date of registration of a vehicle or from the date of transfer of ownership. Arrangements for registration of vehicles are a matter for the Office of the Revenue Commissioners and I have no function in the matter. The annual rate of motor tax for vintage tractors is €56. The annual rate for an agricultural tractor less than 30 years old is €102. If arrears are due on a vehicle for the period between the registration of the vehicle or the date of transfer of ownership, as appropriate, and the taking out of a motor tax disc, arrears are calculated based on a monthly rate of 1/10^thof the annual rate of motor tax applicable to the vehicle.