Robert Troy (Longford-Westmeath, Fianna Fail)
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Question 138: To ask the Minister for the Environment, Community and Local Government if he will publish the documentation that is acceptable proof for taxing a vehicle for commercial use. [26838/11]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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To be taxed as a commercial or 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, i.e. a goods vehicle used in a private capacity must 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 the authority must have adequate documentation to support 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. 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 the reduced rate of tax.