Éamon Ó Cuív (Galway West, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

199. To ask the Minister for Transport, Tourism and Sport if he intends ensuring quads, commonly used in hill areas as a substitute for tractors, given they are more agile on hills than tractors, are considered agricultural vehicles for vehicle tax purposes; and if he will make a statement on the matter. [50996/22]

Hildegarde Naughton (Galway West, Fine Gael)
Link to this: Individually | In context | Oireachtas source

At present, quad bikes must either be taxed at the private rate or the general haulage tractor rate of motor tax. There are no plans to change this position.

The basis of assessment for a private quad vehicle is that it must be in use for private, domestic or pleasure purposes and the tax is, accordingly, gauged on engine capacity. If, on the other hand, the vehicle is being used to haul another vehicle or trailer it then becomes taxable at the general haulage tractor rate, which currently is €333 per annum.

It should also be noted that a vehicle is not required to be taxed if it is for use exclusively other than in a public place.

Éamon Ó Cuív (Galway West, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

200. To ask the Minister for Transport, Tourism and Sport if he intends changing the law to ensure members of farm families who commonly use their vehicles for farm purposes but are not the registered owner or lessee of land, and where these vehicles otherwise comply with all regulations in relation to commercial vehicle tax registration, are able to register their vehicles as commercial vehicles; and if he will make a statement on the matter. [50997/22]

Hildegarde Naughton (Galway West, Fine Gael)
Link to this: Individually | In context | Oireachtas source

There are no plans currently to amend motor tax legislation in relation to the goods rate of motor tax.

Motor tax is based on both the construction and use of a vehicle. Where someone applies for their vehicle to be taxed at the goods rate, the vehicle must be constructed or adapted as a goods vehicle and used solely for the carrying of goods in the course of trade or business.

Under Article 3 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (SI 385 of 1992), a licensing authority must be satisfied that the motor tax paid is appropriate for the vehicle concerned.

It is up to the applicant to demonstrate an entitlement to a particular motor tax rate for their vehicle. For the goods rate of motor tax, required documentation may include a certificate of commercial insurance, a tax clearance certificate, evidence of registration for tax or VAT or other appropriate documentation to show the applicant is in trade or business.