Dáil Éireann Debate, Thursday - 13 October 2022
200. Deputy Éamon Ó Cuív asked the Minister for Transport if he intends changing the law to ensure members of farm families who commonly use their vehicles for farm purposes but are not the registered owner or lessee of land, and where these vehicles otherwise comply with all regulations in relation to commercial vehicle tax registration, are able to register their vehicles as commercial vehicles; and if he will make a statement on the matter. [50997/22]
View answerThere are no plans currently to amend motor tax legislation in relation to the goods rate of motor tax.
Motor tax is based on both the construction and use of a vehicle. Where someone applies for their vehicle to be taxed at the goods rate, the vehicle must be constructed or adapted as a goods vehicle and used solely for the carrying of goods in the course of trade or business.
Under Article 3 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (SI 385 of 1992), a licensing authority must be satisfied that the motor tax paid is appropriate for the vehicle concerned.
It is up to the applicant to demonstrate an entitlement to a particular motor tax rate for their vehicle. For the goods rate of motor tax, required documentation may include a certificate of commercial insurance, a tax clearance certificate, evidence of registration for tax or VAT or other appropriate documentation to show the applicant is in trade or business.
