Joe McHugh (Donegal North East, Fine Gael)
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Question 260: To ask the Minister for the Environment, Heritage and Local Government if he will review a matter of vehicle classification (details supplied); and if he will make a statement on the matter. [7221/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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There is no motor tax classification consisting of two-door vehicles. I presume the question is referring to the taxation of commercial or goods vehicles. To be taxed as a goods vehicle, a vehicle must be constructed or adapted for that purpose and must be 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 that would attract motor tax at a higher rate, tax 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. Licensing authorities have an obligation under Article 3 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 to 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 that would indicate that the applicant is in trade or business. An income tax registration number is now routinely sought as part of the RF111A Goods Only Declaration form. Neither a VAT number nor a herd number is an obligatory requirement in order to tax a vehicle as goods. It should be borne in mind that it is up to the individual concerned to provide whatever evidence is required by the licensing authority in order for it to be satisfied that the applicant is entitled to claim what is in effect a concessionary rate of tax. I will review the taxation classes currently in place for motor vehicles.