Dáil Éireann Debate, Wednesday - 29 September 2010
1438 Deputy Edward O’Keeffe asked the Minister for the Environment, Heritage and Local Government if there is a standardised policy in place throughout the country within each local authority, motor taxation, in respect of a specific issue (details supplied) and if his attention has been drawn to different practices from county to county and if he will ensure that a uniform policy is put in place. [33277/10]
Amharc ar fhreagra1517 Deputy Pat Breen asked the Minister for the Environment, Heritage and Local Government if he will clarity the Circular MT 4/2010 issued in respect of the taxation of goods, vehicles and adapted goods vehicles; the situation for persons who are required by some authorities to include their income tax registration number as well as their revenue registration identity number which in some cases maybe their VAT number; if he intends to introduce a universal system applicable to all local authorities; and if he will make a statement on the matter. [33746/10]
Amharc ar fhreagraI propose to take Questions Nos. 1438 and 1517 together.
My Department recently issued a circular reminding local authorities of existing procedures in relation to the taxation of goods vehicles.
Under Article 3 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992, a licensing authority must be satisfied that a vehicle is correctly taxed, and it is thus open to a motor tax office to seek additional documentation supporting a claim for the goods rate of motor tax. Such documentation may include a certificate of commercial insurance or evidence of registration for VAT purposes, or, at the discretion of the licensing authority concerned, any other appropriate document. In circumstances where an RF111A Goods Only Declaration is required, an income tax registration number is now routinely sought.
It is not expected that any person genuinely using a vehicle in the course of trade or business should have a difficulty supplying documentation to support a claim for what is, in effect, a concessionary rate of motor tax.
