Billy Timmins (Wicklow, Fine Gael)
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Question 314: To ask the Minister for the Environment, Community and Local Government the position in relation to commercial tax on a crew cab when a farmer who farms with his brother and father but they are not his employees and they have out farms he has been informed by Wicklow County Council that he cannot tax his crew cab commercially even though the three travel together to farm; the action he will take in order to tax his crew cab commercially as it is used commercially for farming; and if he will make a statement on the matter. [32991/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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For a crew cab to be taxed commercially an applicant must fulfil the normal requirements for goods vehicles. The conveyance of persons other than the driver is prohibited where a vehicle is taxed commercially, except that the carriage of employees is permitted in a goods vehicle provided they are employed by the registered owner of the vehicle, the carriage takes place in the course of their employment and the vehicle is ordinarily used for the conveyance of goods in the course of trade/business.

The assessment of motor tax in the case of any particular vehicle is a matter for the local licensing authority. A licensing authority must be satisfied that the tax class for which an application is being made is the appropriate class for the vehicle in question and may seek whatever additional documentation it deems necessary in order to be satisfied in this regard, including evidence of the existence of employees in order to be satisfied that the reduced rate of motor tax available to commercial vehicles is correctly being applied to the vehicle.