Tuesday, 27 February 2018

Questions (186)

Niamh Smyth


186. Deputy Niamh Smyth asked the Minister for Finance if a vehicle can be taxed as a commercial vehicle (details supplied); if he will request the Revenue Commissioners to examine documentation regarding same; and if he will make a statement on the matter. [9988/18]

View answer

Written answers (Question to Finance)

I am advised by Revenue that vehicles classed as ‘EU category N1’ are taxed as commercial vehicles.

Revenue has also confirmed to me that tests undertaken by the National Standards Authority of Ireland (NSAI), which is the relevant competent authority, have determined that vehicles similar to the type presented by the person in question do not meet the necessary criteria to be classed as ‘EU category N1’.

A person who has paid a Vehicle Registration Tax (VRT) charge may appeal the Revenue determination on the classification within two months of the decision date. Information on the VRT appeals process is available at https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/appeals/index.aspx.