Terence Flanagan (Dublin North East, Independent)
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181. To ask the Minister for Environment, Community and Local Government his plans to review legislation regarding commercial vehicle tax (details supplied); and if he will make a statement on the matter. [45374/13]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The operation of the motor tax system is kept under regular review. The position for many years has been that in order 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 manner that would attract motor tax at a higher rate, tax becomes payable at that rate. Accordingly , if a goods vehicle is used in a private capacity it must, like all other private vehicles, be taxed at the appropriate private rate of motor tax.