The definition of a bus for vehicle registration tax purposes is contained in section 130 of the Finance Act 1992. It is defined as: "a vehicle which is designed, constructed or adapted for the conveyance of persons and so as to provide seating accommodation in permanent fixtures for more than 11 passengers". The term "permanent fixtures" requires that all seating in the vehicle be secured by a bolted mechanism or a similar method of permanently configuring the seating and must not be capable of being clipped out or released easily.
A bus, as defined, is classified as category C and attracts a vehicle registration tax liability of €50. Changing the regulations may give rise to unintended consequences such as vehicles being adapted for the sole purpose of obtaining a reduced vehicle registration tax charge. Health and safety issues may also arise. For these reasons, I am not prepared to amend the regulations at this time.