Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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Question 340: To ask the Minister for the Environment, Heritage and Local Government if a vehicle (details supplied) is subject to commercial tax or private tax. [41142/10]

John Gormley (Dublin South East, Green Party)
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To be taxed as a goods vehicle, a vehicle must be constructed or adapted for that purpose and used solely in the course of trade or business. Under section 2 of the Finance (Excise Duties) (Vehicles) Act 1952, if a vehicle is used in a condition or manner which would attract motor tax at a higher rate, tax then becomes payable at that rate. In other words, if a goods vehicle is used in a private capacity, it must, like all other private vehicles, be taxed at the private rate of motor tax. Application of the law in particular cases is a matter for the motor tax authorities.