Michael McGrath (Cork South Central, Fianna Fail)
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80. To ask the Minister for Finance the cost of changing the system of taxation of farm quad bikes to a system similar to that which exists in the United Kingdom whereby quads are registered as a light agricultural vehicle, with a nil value tax disc, whereby the quad can be used on the road, if the distance travelled between sites is less than 1.5 km; and if he will make a statement on the matter. [36395/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that many quad bikes are not manufactured for use on the roads and accordingly are not registered in the State. New quad bikes manufactured for use on the public roads are required to be registered and the application for registration must be accompanied by an appropriate Certificate of Conformity issued by the manufacturer under EU Directive 2002/24/EC (as amended) relating to the type-approval of two or three-wheel motor vehicles and quadricycles.

In the case of quad bikes previously registered in another Member State, the application for registration must be accompanied by the relevant vehicle registration document of that State.

 The question as it regards motor tax is a matter for the Minister of Environment, Community and Local Government.