Skip to main content
Normal View

Dáil Éireann debate -
Tuesday, 13 Oct 1992

Vol. 423 No. 4

Written Answers. - Spare Part Dealers.

Ben Briscoe

Question:

74 Mr. Briscoe asked the Minister for Finance if road tax or any other tax can be charged to dealers in spare parts who have motor vehicles parked on the public roads and who are using the public roads in order to sell their vehicles or spare parts.

Any vehicle used, parked or otherwise kept in a public place is obliged to display a current road tax disc; enforcement of this requirement is a matter for the Gardaí Siochána. Dealers in motor vehicles or spare parts are liable to other taxes such as VAT, Income Tax, PAYE/PRSI, etc in the same way as any other business regardless of where the vehicles are kept.

Top
Share