Tax Code

Wednesday, 24 June 2026

Questions (148)

Michael Fitzmaurice

Question:

148. Deputy Michael Fitzmaurice asked the Minister for Transport the reason the owners of 10,784 vintage tractors are currently paying the full agricultural tractor motor tax rate (details supplied); and if he will make a statement on the matter. [48087/26]

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Written answers

Minister of State at the Department of Transport

As Minister of State for International & Road Transport, Logistics, Rail & Ports, I wish to advise that motor tax class changes are made by the vehicle owner. If a vehicle owner wishes to avail of the vintage vehicle rate, they must apply at a motor tax office using a Change of Particulars form (RF111 form) and submit relevant documentation.

Concessionary rates of motor tax for vintage vehicles have been in place since 1991. The lower rate of tax for vintage vehicles reflects the fact that vintage vehicles may be in limited use on the roads.