161 Deputy Máire Hoctor asked the Minister for the Environment, Heritage and Local Government his views on a matter (details supplied). [25870/10]

Motor tax on commercial and goods vehicles is governed by the unladen weight of the vehicle. In order to be taxed at the commercial or goods rate, a vehicle must be constructed or adapted for use as a commercial or goods vehicle and used for the conveyance of goods or burden in the course of a trade or profession. This generally means that passenger seats must be removed in order to allow for the carriage of goods.

Motor tax assessment generally relates directly to vehicles and the use to which vehicles are put, rather than the status of persons using or driving such vehicles. The level of motor tax payable in individual instances is determined by reference to factors such as engine size or CO2 emission levels in the case of private cars. Whether or not a vehicle is used for the transport of children is not a factor taken into account in the assessment of motor tax rates.