# Private use on commercially taxed vehicle.



## CiniO (13 Mar 2011)

Hi all.

There was a huge thread about it on motors forum.
Plenty of different opinion, but generally the main conclusion was, that  if you have a van taxed commercially (as goods vehicle) you are not  allowed to use it for private purposes at all. The same opinion was  shown on TV and radios, where it was even told it's illegal to use your  van to go for a lunch during a break, if it's taxed commercially.
It's not new law, but so far law was not enforced. They just started enforcing it now.
That all came in few months ago.

I was actually never interested, as I never had a van.

But looking at some road traffic law, I discovered something.

*Motor Vehicle (Duties and Licences) (No. 2) Act 2008*

irishstatutebook.ie /2008/en/act/pub/0024/print.html

That act includes a schedule with all current motor tax rates.



> 5.  *Vehicles* (including tricycles weighing more than 500 kilograms unladen)  *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*  (including  agriculture and the performance by a local or public  authority of its  functions) and vehicles constructed or adapted for use  and used for the  conveyance of a machine, workshop, contrivance or  implement by or in  which goods being conveyed by such a vehicle are  processed or  manufactured while the vehicle is in motion—
> 
> (_a_) being vehicles which are electrically propelled and which do not exceed 1,500 kilograms in weight unladen,
> €80
> ...


I put bold font on what's important.
Vehicles constructed for use, and used for above purpose fall into above tax class.
It doesn't say, that vehicle has to be used solely for this purpose. It  only says that it applies to vehicles used for above purpose.
I'm not a lawyer, but understanding it logically, it's perfectly legal  to have a van taxed commercially (in the tax class described above), use  it for work during the day, and then go with it to the cinema or  shopping in the evening.
The condition written above is fulfilled, as car is used for convoyance of goods.

First I thought I might be wrong, as everyone was saying opposite.
But when you take a look on other parts of this act, you can see something like this.



> 6. Vehicles other than those charged with duty under the foregoing provisions of this Part of this Schedule:
> 
> (_a_) any vehicle which is used as a hearse and for no other purpose,
> €88
> ...



 
Here it is clearly stated, that taxed under above classes, can be used for certain purposes, an for no other purposes.
That even more proof, that part stating about goods vehicles, used for  convoying goods, does not require vehicles to be used only for that  purpose, as otherwise it would be stated the same as here.


Obviously if the van is used only for private purposes (which is very  often the case), then it can't be taxed under mentioned tax class (goods  vehicles), but has to be taxed privately. Which is actually described  in act as other vehicles which can't be taxed under any other class..



> 6. Vehicles other than those charged with duty under the foregoing provisions of this Part of this Schedule:
> 
> (...)
> (e) subject to subparagraphs (_f_) and (_g_), other vehicles to which this paragraph applies and which—
> ...


My conclusion is, that it looks like it's perfectly legal to have a  van taxed commercially (as a goods vehicle) and use it for both  commercial and private purposes.

Could anyone confirm if I'm right or wrong?


----------



## ajapale (13 Mar 2011)

Askaboutlaw is for discussion of legal topics not covered else where.

Title and by-line:
*Askaboutlaw* 
         For legal issues not covered elsewhere.  Ask about Conveyancing in Mortgages forum, Road traffic law in Cars & Motoring and Tenant issues in Property Investment.


Moved to  Cars & Motoring


----------



## Sandals (13 Mar 2011)

From our point of view we have a crew cab transit for few years.

 At start had garda sign to tax commercial. 

Last year they sent out the money and form back with another piece of paper attached looking for again gardai signature and including one's vat no. We rang the tax office and were told just put in PPS. No. and nature of employment and who's employer. Was told only issue to tax if unemployed.

Gardai laughed at the form and said its a joke, no way were they going to check any commercial vehicle for personal use!

Long may it continue (although I do acknowledge we pay cheap tax and can carry up six/seven persons on a journey)


----------



## Frank (15 Mar 2011)

This was a massive storm in a tea cup.

One of the last nuissance things stirred up by the greens.
I am aware they were qouting an existing unenforced law.

I think they were hoping to upset people that were commercialising high end jeeps like the Q7 to avoid road tax and not using for work at all. Rather than white van man running kids to school.

Use the van very regularly outside work hours due to on call commitment.
Never once had any Gardai question it.


----------



## ajapale (16 Mar 2011)

Frank said:


> ... stirred up by the greens.



In fairness to John Gormley and the Greens I think it was strirred up by "jobsworths" in the motor tax office going on a solo run.


----------

