Farm Ireland

Monday 11 December 2017

Popular quad to become a luxury vehicle

Martin Ryan

The popular farm all-terrain vehicle, the quad, is set to become a luxury for many farmers next month after the Department of the Environment revealed that most will be liable for a minimum road tax of almost €300 per year.

The same department also confirmed that a quad requires road tax, even if it only crosses the public road to access a farmer's land at the other side.

While there are no definitive statistics available for the precise number in use on farms, it is estimated to be tens of thousands.

Imports of the quads are close to 2,500 a year, with most machines lasting at least 10 years on farms.


There are two road tax categories that a quad may fall into.

If the quad does not have a tow bar attached, it is categorised as a motor vehicle with an annual tax rate of €299 for an engine capacity of between 1,001cc and 2000cc.

If the engine capacity is less than 1,000cc the annual rate will be €199.

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If it has a tow bar attached, the quad is treated as a commercial haulage tractor with an annual tax of €333.

Most farm quads would fall into this latter category, with tow bars used to tow small trailers and fertiliser spreaders.


"The basis of assessment of a private all-terrain or 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."

This is more than three times the rate of road tax for an agricultural tractor, which is €102 per annum.

Irish Independent

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