Written answers

Wednesday, 9 February 2022

Department of Transport, Tourism and Sport

Tax Code

Photo of Seán CanneySeán Canney (Galway East, Independent)
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54. To ask the Minister for Transport, Tourism and Sport if he will change the rules in relation to the motor tax for commercial vehicles to allow sons and daughters of elderly farmers avail of the reduced motor tax charge given that they use the commercial vehicle to undertake farming activities to support their parents that cannot drive and rely on this support; and if he will make a statement on the matter. [6917/22]

Photo of Hildegarde NaughtonHildegarde Naughton (Galway West, Fine Gael)
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Under Article 3 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (SI 385 of 1992), a licensing authority must be satisfied that the motor tax paid is appropriate for the vehicle concerned.

Motor tax is based on both the construction and use of a vehicle. Where someone applies for their vehicle to be taxed at the goods rate, the vehicle must be constructed or adapted as a goods vehicle and used solely for the carrying of goods in the course of trade or business.

It is up to the applicant to demonstrate an entitlement to a particular motor tax rate for their vehicle. For the goods rate of motor tax, required documentation may include a certificate of commercial insurance, a tax clearance certificate, evidence of registration for tax or VAT or other appropriate documentation to show the applicant is in trade or business and that the vehicle will be used for that purpose.

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