asked the Minister for Finance if he is aware that motor carts, designed for agricultural purposes, are now in production in Great Britain; that the Opperman motocart was shown and demonstrated this year at the Royal Dublin Society's Spring Show; and if, in view of the importance of mechanisation to extensive production on large farms, he will consider allowing the importation of this machine free of duty.

The exemption from motor car duty provided by Section 16 of the Finance Act, 1941, is confined to tractors which are, in the opinion of the Revenue Commissioners, designed and constructed for use for agricultural purposes, and to parts and accessories of such tractors. As the vehicles referred to by the Deputy are not tractors so designed and constructed, they are not entitled to exemption from duty.

Does the Minister not appreciate that this is specifically designed for work on the farm?

It is designed for all sorts of uses.