Paul Kehoe (Wexford, Fine Gael)
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Question 1013: To ask the Minister for the Environment, Heritage and Local Government the reason a vehicle (details supplied) cannot be taxed as a commercial rather than a private vehicle; and if he will make a statement on the matter. [14617/07]

Dick Roche (Wicklow, Fianna Fail)
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To be taxed at the goods (commercial) rate, the vehicle must be constructed or adapted for use as a goods vehicle and used exclusively for the conveyance of goods or burden in the course of trade or business. Goods vehicles, which are used for private purposes must be taxed at the private car rate. Responsibility for the administration of motor tax and for determining the motor tax rate appropriate in individual cases is a matter for the local licensing authority.