John Gormley (Dublin South East, Green Party)

I return to the reason my Department issued the circular letter because it is important that we understand it. It was brought to the attention of my Department by the Department of Transport that the number of vehicles being adapted to avail of the goods rate was increasing. In some cases, they were high-powered, high-specification vehicles that would not be used for commercial purposes in the normal course of events. Accordingly, my Department considered it appropriate to remind motor tax offices of the existing provisions regarding the taxation of vehicles as goods vehicles. As in the case of any tax compliance matter, this is important. Some 1.9 million motorists pay tax on their private cars, while some 340,000 goods vehicles are taxed by businesses. To be fair to these individuals and businesses, it is important, as I hope the Deputy will agree, that the correct rate of tax is paid in all cases and that the potential for abuse of the system is restricted.

The Deputy claims there is a lack of consistency in the application of the circular across motor tax offices. The legislation and procedures applicable to the taxation of goods vehicles apply equally to eveybody. However, each applicant and application is different. As I stated, under Article 3 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992, there is an onus on the licensing authority to be satisfied that it is authorised to issue the licence applied for and, accordingly, that the said licence is the appropriate one for the vehicle. The supporting documentation that may be sought as evidence in this regard may vary from applicant to applicant. It has always been the case that discretion is required and such discretion is given to the authorised officer. I do not believe there has been a case in which an individual who is a bona fide user of a van and merely drops into a shop for a bottle of milk or drops his or her children off at school has been brought to task by the Garda. Perhaps the Deputy knows of such a case, but I have no such evidence and none has been brought to my attention. If the Deputy has such evidence, I ask him to bring it to my attention because I do not believe it to be the case.

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