Dáil Éireann Debate, Thursday - 5 March 2009
185 Deputy Michael Creed asked the Minister for the Environment, Heritage and Local Government if, in view of the difficulties being faced by the motor industry he will review legislation whereby second hand imports which are being registered here for the first time can avail of new lower motor tax rates; and if he will make a statement on the matter. [9365/09]
View answerSecond hand car imports are liable to motor tax on the same basis as cars first registered in Ireland, as follows: A private car first registered abroad or in the State prior to 1 January 2008 is taxed on the basis of engine size (c.c.); a private car first registered abroad between 1 January 2008 and 30 June 2008 inclusive, and subsequently registered in Ireland, will be taxed on whichever is the lesser of the motor tax rates based on engine size (c.c.) or CO2 emissions; a private car first registered abroad after 1 July 2008 and subsequently registered in Ireland will be taxed on CO2 emissions. I have no plans to change this position. The rules in relation to the application of Vehicle Registration Tax, which apply to the registration of second hand imports, are a matter for the Minister for Finance.
