Ciarán Cuffe (Dún Laoghaire, Green Party)
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Question 308: To ask the Minister for Finance his plans to review the definitions of commercial vans for tax purposes in view of the dangers caused to drivers and occupants of such vehicles by the blind spots created by the insertion of blank infill panels into the rear side windows of ordinary cars or vans to achieve their tax designation as commercial. [30610/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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For the purposes of vehicle registration tax, vehicles are classified broadly into three categories. Category A is for motor vehicles designed for the transport of a driver and passengers. Category B is for car derived vans, small crew cabs and small motor caravans. Category C is for commercial vehicles, large crew cabs and pick-ups. In addition, VRT law states that any vehicle which is under three tonnes unladen weight and which has to the rear of the driver's seat, inter alia, a roofed area which is fitted with one or more side windows is considered to be a category A vehicle. The purpose of this aspect of the law is to prevent the substitution of such vehicles for private motors, category A, for the purpose of avoiding VRT.

The rates in categories B and C are, as a matter of policy, reduced because the main purpose of such vehicles generally involves carrying goods rather than passengers. The Revenue Commissioners advise that their experience in categorising vehicles suggests that in practice the vast majority of vehicles in the B and C categories are in fact manufactured without side windows to maximise the cargo carrying capacity and, also, for security reasons, so as to prevent the contents of the cargo areas being visible in the first instance and perhaps accessible to thieves.

I appreciate the concerns raised by the Deputy with respect to road safety but I am not aware of examples or instances where tax categorisation has caused particular problems with respect to road safety. Should I be made aware of such examples or instances, I will ensure this issue is investigated.