Dáil Éireann Debate, Wednesday - 22 May 2013
64. Deputy Andrew Doyle asked the Minister for Finance if he is satisfied that the current vehicle registration tax is compatible with EU law; the legislative changes he is proposing regarding keeping the tax in line with European Court of Justice opinions and rulings; and if he will make a statement on the matter. [24730/13]
View answerI am advised by the Revenue Commissioners that Section 132 of the Finance Act, 1992 provided for the introduction, from 1 January 1993, of “a duty of excise, to be called vehicle registration tax”. I can assure the Deputy that the legislation in relation to vehicle registration tax is compatible with the provisions of the Treaty on European Union and the Treaty on the Functioning of the European Union. Accordingly, I have no plans to make any changes to the VRT system.
Vehicle registration tax is a feature of the tax system in 18 other Member States of the European Union.
