asked the Minister for the Environment the reason Roscommon County Council insisted that a car (details supplied) be registered as a goods carrying vehicle while the Revenue Commissioners refused to refund VAT although the owner of the vehicle was registered for VAT.
Written Answers. - Roscommon Car Registration.
55.
The assessment of the motor vehicle excise duty payable in the case of a particular mechanically-propelled vehicle is a matter for the licensing authority concerned in accordance with the relevant statutory provisions. The Finance (Excise Duties) (Vehicles) Act, 1952 as amended, provides that where such a vehicle is 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 (including agriculture and the performance by a local or public authority of its functions) the motor vehicle excise duty payable must be assessed at the rates appropriate to "goods" vehicles. From inquiries made with Roscommon County Council it has been established that the motor vehicle referred to by the Deputy was properly classified as a "goods" vehicle for the purpose of the assessment of the motor vehicle excise duty payable, primarily because of its use. Matters relating to the payment of VAT on a particular motor vehicle are appropriate for determination by the Revenue Commissioners.