Richard Bruton (Dublin North Central, Fine Gael)
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Question 474: To ask the Minister for the Environment, Heritage and Local Government if there is a different motor taxation rate applicable to estate cars, depending on whether it is for use for commercial purposes or for private purposes; and the respective rates of motor tax. [39038/05]

Dick Roche (Wicklow, Fianna Fail)
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In order to avail of the goods — commercial — motor tax rates an estate car must be used commercially and adapted for the carriage of goods. The necessary adaptations are that all seats and seat belts to the rear of the driver's seat must be removed, seat belt holes and anchor points must be welded over and the goods carrying area must be greater than the seating area. Otherwise the vehicle must be taxed as a private car.

Responsibility for determining the appropriate tax category in individual cases rests with the local licensing authority. The rates of motor tax are available in the Oireachtas Library.