Dáil Éireann Debate, Wednesday - 18 April 2012
773 Deputy Paul J. Connaughton asked the Minister for the Environment, Community and Local Government if it is possible to register a small van purchased during the building boom when the owner was working in construction as a domestic vehicle as the vehicle in question is being charged at a commercial rate when its sole use is now as a domestic vehicle; and if he will make a statement on the matter. [17751/12]
View answerMotor tax is based on the construction and use of a vehicle. To be taxed as a goods vehicle, a vehicle must be constructed or adapted for that purpose and used solely in the course of trade or business. If a vehicle is being used in a private capacity, it must be taxed at the private rate of motor tax. The appropriate form to use in the case of a change of particulars of a vehicle is Form RF111. The applicant should contact his or her local motor tax office to ascertain the accompanying documentation required for the particular vehicle in question.
