Vol. 571 No. 1
1281 Mr. R. Bruton asked the Minister for the Environment Heritage and Local Government the reason for the present structure of motor taxation; if he has proposals under consideration for altering the cases for deciding the structure of motor tax; and his views on grading the rate of motor tax in accordance with the provision of safety features in vehicles to reduce the likelihood of accidents and damage. [20322/03]
The long-standing approach to motor taxation in Ireland involves determining the taxation category of a vehicle by reference to factors such as engine size, vehicle weight, type of vehicle and the purposes for which it is used. The safety aspect of vehicles, including roadworthiness testing, is subject to a separate regime operated by the Minister for Transport. I am, however, examining a rebalancing of the motor tax system to favour more fuel-efficient vehicles with lower CO2 emissions.
