Bobby Aylward (Carlow-Kilkenny, Fianna Fail)
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152. To ask the Minister for Finance if he is satisfied that the Revenue Commissioners have sufficient measures in place to ensure that applicants who engage in the process of taxing commercial vehicles are subject to a stringent assessment process; his views on the efforts and practices of the Revenue Commissioners district offices to ensure that vehicles are not being unlawfully taxed as commercial vehicles; and if he will make a statement on the matter. [53256/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that all vehicles are registered under the provisions of Part II, Chapter IV, Finance Act 1992. Registrations are carried out based on the documentation presented at the time of registration. This documentation includes the EU Classification of the vehicle and, depending on this classification, a vehicle is categorised as a VRT Category A (passenger cars and certain SUVs), Category B (light commercials and motor caravans) or Category C (heavy commercials and buses). Once the documentary process and the assignment of vehicles to categories is complete, a vehicle can be registered.

I am further informed by Revenue that there are regular and effective compliance and enforcement programmes in place to ensure compliance with the legislation in respect of registration and collection of VRT and VAT.

Administration of motor tax is the responsibility of the Department of Transport, Tourism and Sport.