Motor Tax Collection

Dáil Éireann Debate, Tuesday - 2 July 2013

Tuesday, 2 July 2013

Ceisteanna (490)

Jerry Buttimer

Ceist:

490. Deputy Jerry Buttimer asked the Minister for the Environment, Community and Local Government regarding changes to the certificate of roadworthiness regulations, if a nine-seat passenger vehicle, eight passengers plus driver (details supplied) which was previously, for purposes of motor tax, designated as a youth community bus and used for charitable purposes, is now subject to a national car test and consequently liable to motor tax at the same rate as private cars used for private and social use; if it is possible for such a vehicle to continue to be classed as a youth community bus for the purposes of motor tax; and if he will make a statement on the matter. [31723/13]

Freagraí scríofa

Minister for the Environment, Community and Local Government

In order to qualify for the youth and community bus motor taxation class, a vehicle must fulfil the following criteria:

- it must be owned by a youth or community organisation,

- it must be used exclusively by the organisation solely for the purpose of conveying persons on journeys directly related to the activities of the organisation,

- it must be constructed or adapted for the carriage of more than 8 persons, and

- it must have seating capacity for more than 8 persons.

In calculating the seating capacity for the purpose of determining the appropriate rate of duty, Article 28 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 provides that the driver’s seat should not be counted.