Paul Kehoe (Wexford, Fine Gael)
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129. To ask the Minister for Transport, Tourism and Sport the reason a VAT number is required to tax a vehicle (details supplied); and if he will make a statement on the matter. [47091/23]

Jack Chambers (Dublin West, Fianna Fail)
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The rates of motor tax for goods vehicles apply to vehicles which are '...constructed or adapted for use and used for the conveyance of goods, or burden of any other description, in the course of trade or business...'.

In order to verify that a vehicle meets these criteria, the first taxing of a goods vehicle by a vehicle owner must be done at the owner's local motor tax office. Article 3 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 provides that a motor tax office shall only issue a licence if it is satisfied that the licence applied for is the appropriate for the vehicle specified.

For this purpose, motor tax offices should, in addition to the Goods Only Declaration Form RF111A, seek supporting documentation from the vehicle owner, which can include but is not limited to:

• evidence of registration for VAT;
• a Tax Clearance Certificate;
• a commercial motor insurance certificate;
• a copy of their “Notice of Tax Registration Form”.