Michael Creed (Cork North West, Fine Gael)
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156. To ask the Minister for Environment, Community and Local Government the number of three-litre commercial vehicles for which motor tax has been paid in each of the past five years, by commercial or non-commercial activity; and if he will make a statement on the matter. [39711/15]

Alan Kelly (Tipperary North, Labour)
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Goods vehicles are taxed based on the unladen weight of the vehicle, and I am assuming the Deputy is referring to vehicles not over 3,000 kg, unladen. In order to qualify to be taxed as a goods vehicle, a vehicle has to be constructed or adapted for use as a goods vehicle and used solely in the course of trade or business. Where a vehicle is being used in a manner that would attract a higher rate of duty, the vehicle must be taxed at the higher rate of duty i.e. where a goods vehicle is being used in a private capacity, it must be taxed at the private rate. The number of goods vehicles less than or equal to 3,000 kg unladen weight and the number of small commercial vehicles taxed privately at 31 December for each of the past five years is set out in the following tables. Those vehicles that are taxed privately have been identified on the basis of the EU classification of the vehicle as an N1 vehicle, i.e. commercial vehicles, designed and constructed for the carriage of goods and not exceeding 3.5 tonnes. These vehicles are taxed on the basis of engine capacity.