Carol Nolan (Offaly, Sinn Fein)
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203. To ask the Minister for Housing, Planning, Community and Local Government if there are any exceptions to the requirement to have a VAT number in order to tax a vehicle under the commercial rate; and if he will make a statement on the matter. [9222/17]

Simon Coveney (Cork South Central, Fine Gael)
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To be taxed as a commercial vehicle, a vehicle must be constructed as a goods vehicle 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 being used in a manner that would attract a higher rate of tax, the tax becomes payable at that rate. In other words, if a vehicle is also being used in a private capacity and the relevant private rate applying to the vehicle is higher than the goods rate, then the vehicle must be taxed at the private rate. 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 appropriate documentation to support a claim for the commercial rate of motor tax. Such documentation may include evidence of registration for VAT, a certificate of commercial insurance or, at the discretion of the licensing authority concerned, any other 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 local authority in order for it to be satisfied that the applicant is entitled to claim what is in effect a concessionary rate of tax.