John Gormley (Dublin South East, Green Party)

I would not expect that any person genuinely using a vehicle in the course of his trade or business would have any difficulty supplying documentation to support a claim for what is effectively a concessionary rate of motor tax. I think the Deputy would agree with me on that. The requirement to sign the goods declaration Form RF111A is not new and constitutes a statement by the applicant that the vehicle is being used in the course of trade or business. I would not expect that this declaration should need to be sought at every renewal, once particulars of the vehicle and its use have not changed since the last renewal. The form would normally be sought at the time of first taxing as a goods vehicle and on change of ownership.

The legal provisions governing the taxation of goods vehicle have not changed at all.

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