Dáil Éireann Debate, Thursday - 24 October 2013
181. Deputy Terence Flanagan asked the Minister for the Environment, Community and Local Government his plans to review legislation regarding commercial vehicle tax (details supplied); and if he will make a statement on the matter. [45374/13]
View answerThe operation of the motor tax system is kept under regular review. The position for many years has been that in order to be taxed as a goods vehicle, a vehicle must be constructed or adapted for that purpose and must be used solely in the course of trade or business. Under section 2 of the Finance (Excise Duties) Vehicles Act 1952, if a vehicle is used in a manner that would attract motor tax at a higher rate, tax becomes payable at that rate. Accordingly , if a goods vehicle is used in a private capacity it must, like all other private vehicles, be taxed at the appropriate private rate of motor tax.
