Dáil Éireann Debate, Wednesday - 24 April 2013
182. Deputy Michael Healy-Rae asked the Minister for the Environment, Community and Local Government his views on the following matter regarding motor tax (details supplied); and if he will make a statement on the matter. [19385/13]
View answerThere have been no recent changes to the supporting documentation required for the taxing of a commercial vehicle. Licensing authorities have an obligation under Article 3 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 to be satisfied that a vehicle is correctly taxed and the authority must have adequate documentation to support a claim for the goods rate of motor tax. Such documentation may include evidence of registration for VAT purposes, a certificate of commercial insurance or, at the discretion of the licensing authority concerned, any other appropriate document that would indicate that the applicant is in trade or business. It is up to the individual concerned to provide whatever evidence is required by the licensing authority in order for it to be satisfied that the applicant is entitled to claim a commercial rate of tax.
