Dáil Éireann Debate, Thursday - 5 November 2015
215. Deputy Martin Heydon asked the Minister for the Environment, Community and Local Government for details of the new tax regime for heavy goods vehicles; if it applies to unladen weight or gross weight; when it will apply; the new rates for various categories of vehicles; and if he will make a statement on the matter. [38911/15]
View answerWhile it is the intention to move the basis of taxation for goods vehicles to gross design vehicle weight in the future, goods vehicles are currently taxed on the basis of unladen weight.
On foot of a Court of Appeal judgment of 21 October 2015, and pending fuller consideration of the implications of the judgment and the appropriate response to it, articulated goods vehicles now fall to be taxed as non-agricultural tractors, rather than as goods vehicles. As a consequence of this judgement, there is, therefore, a single annual rate of tax of €333 applicable to the category (the corresponding half-yearly and quarterly rates are €184 and €94 respectively), regardless of the weight of the vehicle.
