Joanna Tuffy (Dublin Mid West, Labour)
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Question 185: To ask the Minister for the Environment, Heritage and Local Government the position regarding the registration identity number required for the registration of commercial vehicles; if he will confirm that either a PPS number or a VAT number will be accepted as the revenue registration identity number for registration purposes; and if he will make a statement on the matter. [38266/10]

John Gormley (Dublin South East, Green Party)
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To be taxed as a commercial vehicle, a vehicle must be constructed or adapted for that purpose and used solely in the course of trade or business. In cases where an RF111A Goods Only Declaration is required, an income tax registration number is now routinely sought. A PPS number may be acceptable in certain circumstances.

Under Article 3 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992, a licensing authority must be satisfied that a vehicle is correctly taxed, and it is thus open to a motor tax office to seek additional documentation supporting a claim for the goods rate of motor tax. Such documentation may include a certificate of commercial insurance or evidence of registration for VAT purposes, or, at the discretion of the licensing authority concerned, any other appropriate document. Evidence of registration for VAT is not an obligatory requirement.