Seán Fleming (Laois-Offaly, Fianna Fail)
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1415. To ask the Minister for Environment, Community and Local Government the documents acceptable to local authorities to enable them to tax a goods vehicle as opposed to a vehicle for private use; if there is a common list of documents required across all local authorities; if he has made any inquiry on this matter; and if he will make a statement on the matter. [31048/15]

Alan Kelly (Tipperary North, Labour)
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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 open to a motor tax office to request supporting documentation where the goods rate of motor tax is being sought . Such documentation may include a certificate of commercial insurance or evidence of registration for tax or VAT or, at the discretion of the licensing authority concerned, any other appropriate document that would indicate that the applicant is in trade or business. 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 motor tax.