Dáil Éireann Debate, Tuesday - 1 February 2005
145 Mr. P. Breen asked the Minister for Finance if he will consider an amendment to the vehicle registration tax regulations as they apply to buses with removable seats; and if he will make a statement on the matter. [2415/05]
Amharc ar fhreagraThe definition of a bus for vehicle registration tax purposes is contained in section 130 of the Finance Act 1992. It is defined as: "a vehicle which is designed, constructed or adapted for the conveyance of persons and so as to provide seating accommodation in permanent fixtures for more than 11 passengers". The term "permanent fixtures" requires that all seating in the vehicle be secured by a bolted mechanism or a similar method of permanently configuring the seating and must not be capable of being clipped out or released easily.
A bus, as defined, is classified as category C and attracts a vehicle registration tax liability of €50. Changing the regulations may give rise to unintended consequences such as vehicles being adapted for the sole purpose of obtaining a reduced vehicle registration tax charge. Health and safety issues may also arise. For these reasons, I am not prepared to amend the regulations at this time.
146 Mr. R. Bruton asked the Minister for Finance if his attention has been drawn to the complaint by an organisation (details supplied) of discrimination in the operation of the VAT system; and if he will make a statement on the matter. [2416/05]
Amharc ar fhreagraThe Revenue Commissioners inform me that for reasons of confidentiality they are not in a position to disclose information regarding the tax affairs of a third party. However, the matter in question is receiving attention, and the Revenue Commissioners will act to rectify any problems that may exist at the first opportunity. The organisation in question should contact its local tax district with any further queries regarding its own taxable activities.
