Vehicle Registration Tax

Dáil Éireann Debate, Thursday - 26 October 2023

Thursday, 26 October 2023

Ceisteanna (129)

Paul Kehoe

Ceist:

129. Deputy Paul Kehoe asked the Minister for Transport the reason a VAT number is required to tax a vehicle (details supplied); and if he will make a statement on the matter. [47091/23]

Freagraí scríofa

Minister of State at the Department of Transport

The rates of motor tax for goods vehicles apply to vehicles which are '...constructed or adapted for use and used for the conveyance of goods, or burden of any other description, in the course of trade or business...'.

In order to verify that a vehicle meets these criteria, the first taxing of a goods vehicle by a vehicle owner must be done at the owner's local motor tax office. Article 3 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 provides that a motor tax office shall only issue a licence if it is satisfied that the licence applied for is the appropriate for the vehicle specified. 

For this purpose, motor tax offices should, in addition to the Goods Only Declaration Form RF111A, seek supporting documentation from the vehicle owner, which can include but is not limited to:

• evidence of registration for VAT; 

• a Tax Clearance Certificate;

• a commercial motor insurance certificate; 

• a copy of their “Notice of Tax Registration Form”.