Dáil Éireann Debate, Tuesday - 2 November 2010
163 Deputy Joe McHugh asked the Minister for Finance if motorhomes will be liable to the 13.3% vehicle registration tax rate after 1 January 2010; the cost of the national car test and VRT for motorhomes that weigh less than 3,000 kg unladen; if motorhome providers will receive concessions in the form of delayed VRT bills; and if he will make a statement on the matter. [39731/10]
View answer169 Deputy Joe McHugh asked the Minister for Finance if motorhomes will be liable to the 13.3% vehicle registration tax rate after 1 January 2010; the cost of the national car test and VRT for motorhomes that weighs less than 3,000 kg unladen; if motorhome providers will receive concessions in the form of delayed VRT bills; and if he will make a statement on the matter. [39730/10]
View answerI propose to take Questions Nos. 163 and 169 together.
I am informed by the Revenue Commissioners that Section 130 of the Finance Act 1992 (as amended by Section 102 of the Finance Act 2010) provided for the introduction, from 1 January 2011, of a revised classification system for the assessment of vehicle registration tax (VRT), which reflects the categories used for classification of vehicles at European level under various EC Directives. It also brings the definitions of individual vehicles into line with EC definitions and introduces new definitions for certain terms used for vehicle registration tax purposes.
Accordingly, from 1 January 2011, motorhomes (defined as motor caravans in VRT legislation) with an EC vehicle classification of M1 with a bodytype SA will be charged VRT at 13.3% of the open market selling price of the vehicle in the State. The Commissioners confirm that unladen weight will no longer be a determining factor in the calculation of VRT on the registration of motor caravans from 1 January 2011. The Deputy may wish to note that the VRT charged on registration of a vehicle is reduced by the amount of the fee charged by the NCTS to carry out the pre-registration examination and therefore does not result in any additional charge to the customer. Finally, from 1 January 2011, the 13.3% rate of VRT will be payable on the registration of all motorhomes in the State.
