Claire Kerrane (Roscommon-Galway, Sinn Fein)
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172. To ask the Minister for Transport, Tourism and Sport if he is aware of increased motor tax cost for some individuals (details supplied); if this has been examined, given the effect it has; and if he will make a statement on the matter. [2451/24]

Jack Chambers (Dublin West, Fianna Fail)
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The Finance (Excise Duties) (Vehicles) Act 1952 as amended, provides that 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.

If a goods vehicle is not being used in the course of business or trade it, falls to be taxed as a private vehicle at the rates provided for in Finance (Excise Duties) (Vehicles) Act 1952, Schedule Part 1, paragraph 6. These rates are based on the engine capacity of the vehicle.