asked the Minister for Finance if he is concerned with regard to safety at the restriction on the fitting of windows on the sides of commercial vans; and if he will relax the regulations in this regard relating to the taxation of commercial vehicles.
Written Answers. - Regulations for Commercial Vans.
71.
I assume the Deputy is referring to the condition that, in order to qualify for the favourable low rate of excise applicable to commercial vehicles, a vehicle must not be fitted with one or more side windows in the roofed area to the rear of the driver's seat.
This condition is necessary to preserve the favourable tax treatment as compared with private passenger cars and mini-buses. The deletion of this condition would facilitate illegal conversion of commercial vehicles which had borne the lower rate into vehicles which properly attract a higher rate of excise. There is no restriction on the fitting of such windows but, if fitted, the higher duty must be paid.
I understand that commercial vans are normally designed and supplied by the manufacturers without such windows and I am not aware of any safety problems from their use as commercial vehicles.
I do not propose to make any change to the present arrangements.