Vol. 525 No. 3
121 Mr. Sargent asked the Minister for the Environment and Local Government if he will review the demarcation between commercial and private vehicles for road tax purposes in view of the fact that commercial vehicles such as those without back windows, are being used for private use and vehicles are needed for commercial use which have back windows. [24713/00]
Motor tax law makes no reference to vehicle windows. To be taxed as a goods commercial vehicle, the vehicle must be constructed or adapted for use as a goods vehicle and used for the conveyance of goods or burden in the course of trade or business. There is no restriction on the use of a goods vehicle for commercial and private use provided the vehicle is taxed at the higher of the two rates, namely, the private rate.
