Michael Healy-Rae
Question:174. Deputy Michael Healy-Rae asked the Minister for Transport if he will address a matter (details supplied); and if he will make a statement on the matter. [4685/24]
View answerThursday, 1 February 2024
Questions (174)
Written answers
The rates of motor tax for goods vehicles apply to vehicles which are '...constructed or adapted for use and used for the conveyance of goods, or burden of any other description, in the course of trade or business...'.
In order to verify that a vehicle meets these criteria, the first taxing of a goods vehicle by a vehicle owner must be done at the owner's local motor tax office. Article 3 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 provides that a motor tax office shall only issue a licence if it is satisfied that the licence applied for is the appropriate one for the vehicle specified.
For goods vehicles up to 3,500 kg the vehicle owner must sign a Goods Only Declaration Form RF111A to tax a vehicle at the goods vehicle rate. In this form the owner declares that the vehicle "will be used only as a goods carrying vehicle in the course of my business/trade and will not be used at any time for social, domestic or pleasure purposes."
In addition to form RF111A the motor tax offices can also seek supporting documentation from the vehicle owner, to indicate that the vehicle is only being used in the course of trade or business, including commercial motor insurance details. Based on information received from the vehicle owner the motor tax office makes its decision on the appropriate motor tax rate for the vehicle.