VRT policy is a matter for my colleague, the Minister for Finance.
Motor tax for goods vehicles is based on both the construction and use of a vehicle. In order to be taxed as a goods vehicle, a vehicle must be constructed or adapted for use as a goods vehicle and must be used solely for the carrying of goods in the course of trade or business. It may also be used for the conveyance of employees in the course of their employment.
An application to tax a vehicle at the goods rate of motor tax must be made to a motor tax office on first taxing and it is a matter for the motor tax office to determine eligibility for the goods rate. It is open to the relevant motor tax office to seek whatever documentation it deems appropriate in support of an application for a particular rate of motor tax.