James Bannon (Longford-Westmeath, Fine Gael)
Link to this: Individually | In context

Question 84: To ask the Minister for the Environment, Heritage and Local Government his views on whether it is viable for the owner (details supplied) of a small van, who was previously obliged to pay €288 to tax it for the year, to meet the new rate of €596, which is over twice as much and is way beyond the means of an unemployed person; and if he will make a statement on the matter. [3971/11]

Éamon Ó Cuív (Galway West, Fianna Fail)
Link to this: Individually | In context

There has been no change in the legislation regarding the taxation of goods vehicles.

The legal basis for the taxation of such vehicles is provided in paragraph 5 of Part 1 of the Schedule to the Finance (Excise Duties) (Vehicles) Act 1952, as inserted by section 3 of the Motor Vehicle (Duties and Licences) (No. 2) Act 2008. In accordance with motor tax legislation, in order to be taxed in the goods category, a vehicle must be constructed or adapted for use as a goods vehicle and used solely for the conveyance of goods in the course of trade or business, including agriculture.

A goods vehicle which is used for private purposes at any time does not qualify for the goods rate of motor tax and must be taxed at the private rate. This has always been the case.