Dáil Éireann Debate, Wednesday - 29 September 2010
1465 Deputy Deirdre Clune asked the Minister for the Environment, Heritage and Local Government the way a vehicle owned by a registered charity and used for charitable purposes will be categorised for motor tax; if a registered charity will be required to sign a declaration for the gardaí about the use of such a vehicle; and if he will make a statement on the matter. [32377/10]
Amharc ar fhreagraThe basis of assessment of motor tax is generally governed by the construction and use of a vehicle. As with any vehicle, the rate of taxation applicable for a vehicle owned by a charity varies depending on whether the vehicle is a goods vehicle or a passenger vehicle.
For a vehicle to be taxed as a goods vehicle by any owner, it must be constructed or adapted as a goods vehicle and used solely in the course of trade or business. The existing procedures applicable to any claim for the goods rate of motor tax apply equally to charities.
The Motor Vehicle (Duties and Licences) (No. 2) Act 2008 provides for specific motor tax rates for vehicles constructed and adapted for the carriage of more than eight persons, owned by a youth or community organisation and used exclusively by the organisation solely for the purpose of conveying persons on journeys directly related to the activities of the organisation. Outside these parameters, the rates of tax applicable to other private vehicles would also apply to those owned by a charity.
