Thursday, 24 October 2013

Ceisteanna (181)

Terence Flanagan

Ceist:

181. Deputy Terence Flanagan asked the Minister for the Environment, Community and Local Government his plans to review legislation regarding commercial vehicle tax (details supplied); and if he will make a statement on the matter. [45374/13]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Environment)

The operation of the motor tax system is kept under regular review. The position for many years has been that in order to be taxed as a goods vehicle, a vehicle must be constructed or adapted for that purpose and must be used solely in the course of trade or business. Under section 2 of the Finance (Excise Duties) Vehicles Act 1952, if a vehicle is used in a manner that would attract motor tax at a higher rate, tax becomes payable at that rate. Accordingly , if a goods vehicle is used in a private capacity it must, like all other private vehicles, be taxed at the appropriate private rate of motor tax.