Michael Healy-Rae
Question:176. Deputy Michael Healy-Rae asked the Minister for the Environment, Community and Local Government his views on correspondence (details supplied) regarding vehicle tax. [8876/14]
View answerThursday, 20 February 2014
Questions (176)
Written answers
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 it is thus open to a motor tax office to seek any appropriate documentation that would indicate that the applicant is in trade or business when the goods rate of motor tax is being applied for. It is up to the individual concerned to provide whatever evidence is required by a licensing authority for it to be satisfied that the applicant is entitled to claim what is in effect a concessionary rate of motor tax. Vehicles taxed at the commercial rate must be used only in the course of trade or business.
Question No. 177 answered with Question No. 170.