Motor Tax

Dáil Éireann Debate, Tuesday - 17 January 2017

Tuesday, 17 January 2017

Ceisteanna (452)

Michael Fitzmaurice

Ceist:

452. Deputy Michael Fitzmaurice asked the Minister for Housing, Planning, Community and Local Government whether the conversion of passenger vehicles to crew cab commercial vehicles is recognised for the purposes of the vehicle being eligible for the commercial vehicle rate of motor tax at present, provided the vehicle is being used to carry out a trade; if not, when same ceased to be recognised; and if he will make a statement on the matter. [41870/16]

Freagraí scríofa

Minister for Housing, Planning, Community and Local Government

In order to qualify for the commercial rate of motor tax, a vehicle must be constructed or adapted for use as a goods vehicle and used solely for the carrying of goods in the course of trade or business. In the case of an adapted vehicle, the vehicle must meet the criteria currently in place for conversion from a passenger vehicle to a goods vehicle.

The conveyance of persons other than the driver is prohibited where a vehicle is taxed commercially, except that the carriage of employees is permitted provided they are employed by the registered owner of the vehicle, the carriage takes place in the course of their employment and the vehicle is ordinarily used for the conveyance of goods in the course of trade or business. In the case of a crew cab, an applicant must fulfil all of the foregoing requirements in order to qualify for the commercial rate of tax.