Timmy Dooley (Clare, Fianna Fail)
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149. To ask the Minister for Environment, Community and Local Government if a person (details supplied) in County Clare can utilise a herd number as a means of availing of commercial motor taxation on a farm jeep; and if he will make a statement on the matter. [2597/16]

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 motor tax, a vehicle must be constructed or adapted for use as a goods vehicle and used solely for the conveyance of goods in the course of trade or business. 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 thus open to a motor tax office to seek supporting documentation when commercial motor tax is being applied for. Such documentation may include a certificate of commercial insurance or evidence of registration for VAT purposes or, at the discretion of the licensing authority concerned, any other appropriate documentation 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 the commercial rate of motor tax, which is effectively a concessionary rate.