Brendan Griffin (Kerry, Fine Gael)
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2240. To ask the Minister for Housing, Planning, Community and Local Government the reason some local authorities tax work vehicles commercially and others do not; and if he will clarify the situation regarding a person (details supplied) in County Kerry. [28358/17]

Eoghan Murphy (Dublin Bay South, Fine Gael)
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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 effectively is a concessionary rate.