Motor Tax Exemptions

Dáil Éireann Debate, Tuesday - 3 March 2015

Tuesday, 3 March 2015

Ceisteanna (540)

Arthur Spring

Ceist:

540. Deputy Arthur Spring asked the Minister for the Environment, Community and Local Government if persons who are in receipt of invalidity pension or illness benefit and previously purchased a commercial vehicle in a period when they availed of the exemption arrangements where persons on illness benefit or invalidity pension could get permission to work part-time for rehabilitative or therapeutic purposes and keep their full social welfare payment, should be entitled to tax the vehicle as a commercial vehicle when the exemption expired. [9231/15]

Freagraí scríofa

Minister for the Environment, Community and Local Government

Motor tax is based on the construction and use of a vehicle. In order to qualify for the commercial rate of vehicle tax, a vehicle must be constructed or adapted for use as a goods vehicle and must be being used solely for the conveyance of goods in the course of trade or business.