Dáil Éireann Debate, Tuesday - 15 November 2016
277. Deputy Robert Troy asked the Minister for Housing, Planning, Community and Local Government if he will ensure stipulation number 6 on the official form for taxing a horsebox will be amended to address a matter (details supplied). [34436/16]
View answer287. Deputy Peter Burke asked the Minister for Housing, Planning, Community and Local Government if he will include bloodstock owners and breeders who may not have a herd number as a group on the commercial tax listing of vehicles; and if he will make a statement on the matter. [34668/16]
View answerI propose to take Questions Nos. 277 and 287 together.
To be taxed as a commercial vehicle, a vehicle must be constructed as a goods vehicle and must be used solely in the course of trade or business. 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 appropriate documentation supporting a claim for the commercial rate of motor tax. Such documentation may include a certificate of commercial insurance, evidence of registration for VAT or, at the discretion of the licensing authority concerned, any other appropriate documentation 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 what is in effect a concessionary rate of tax.
