Written answers
Tuesday, 3 March 2015
Department of Environment, Community and Local Government
Motor Tax Rates
Arthur Spring (Kerry North-West Limerick, Labour)
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540. To ask the Minister for Environment, Community and Local Government if persons who are in receipt of invalidity pension or illness benefit and previously purchased a commercial vehicle in a period when they availed of the exemption arrangements where persons on illness benefit or invalidity pension could get permission to work part-time for rehabilitative or therapeutic purposes and keep their full social welfare payment, should be entitled to tax the vehicle as a commercial vehicle when the exemption expired. [9231/15]
Alan Kelly (Tipperary North, Labour)
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Motor tax is based on the construction and use of a vehicle. In order to qualify for the commercial rate of vehicle tax, a vehicle must be constructed or adapted for use as a goods vehicle and must be being used solely for the conveyance of goods in the course of trade or business.
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