Written answers
Tuesday, 27 February 2024
Department of Transport, Tourism and Sport
Tax Code
Claire Kerrane (Roscommon-Galway, Sinn Fein)
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116. To ask the Minister for Transport, Tourism and Sport if he is aware of an anomaly with motor tax where those with a herd or flock number can avail of commercial motor tax for their van or jeep, yet those with an equine number (the equivalent of herd or flock) cannot; if the Minister will include equine numbers; and if he will make a statement on the matter. [9006/24]
Jack Chambers (Dublin West, Fianna Fail)
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The first motor tax on a commercial vehicle can only be paid at the vehicle owner's local Motor Tax Office, run by the local authorities. This is in order to verify that the vehicle and owner are eligible for commercial motor tax.
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 must be used solely for the conveyance of goods in the course of trade or business.
Motor Tax Offices 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. For this reason Motor Tax Offices seek supporting documentation when commercial motor tax is being applied for. The documentation sought and the decision to tax the vehicle at the commercial rate is a matter for the Motor Tax Office.
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