Colm Burke (Cork North-Central, Fine Gael)
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453. To ask the Minister for Transport, Tourism and Sport to outline the reasons for the requirement for commercial vehicles to be taxed in person, as opposed to online, when taxed for the first time by a new owner; whether these requirements will be amended to ease the administrative burden on small businesses; and if he will make a statement on the matter. [19993/25]

Colm Burke (Cork North-Central, Fine Gael)
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454. To ask the Minister for Transport, Tourism and Sport to outline the reasons for the requirement for a "Goods Only" declaration form (RF111A) to be signed at a Garda station, particularly in light of the fact that many Garda stations are now part-time; whether this requirement will be amended to ease the administrative burden on small businesses; and if he will make a statement on the matter. [19994/25]

Seán Canney (Galway East, Independent)
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I propose to take Questions Nos. 453 and 454 together.

In order to be taxed as a goods vehicle, a vehicle must be constructed or adapted for use and must be solely used for the conveyance of goods or burden of any other description in the course of trade or business, as provided for in Part 1 of the Schedule of the Finance (Excise Duties) (Vehicles) Act of 1952.

In order to ensure that such vehicles are correctly taxed for the first time by a new owner, that first tax can only be paid at the owner's local motor tax office. Once taxed for the first time by the new owner any subsequent renewal of motor tax for the vehicle can be paid online.

Regulation 3 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 provides that a Licensing Authority must be satisfied that a vehicle is correctly taxed. As the goods vehicle rate is a concessionary rate of motor tax that is not available to all vehicles, documentary evidence is required on first taxing of a goods vehicle to ensure that vehicle owner and the vehicle qualifies for the goods rate. Such documentation includes the 'goods only' declaration form (RF111A) and other supporting documentation that the licensing authority may request.

There are no proposals to amend these procedures for the present.