I am informed by the Revenue Commissioners that the following numbers of Motor Homes or Motor Caravans have been registered in the years 2009 to 2013 to date:
-
|
2009
|
2010
|
2011
|
2012
|
2013
|
New
|
202
|
250
|
37
|
34
|
27
|
Used
|
812
|
630
|
270
|
247
|
99
|
Total
|
1014
|
880
|
307
|
281
|
126
|
Motor Homes or Motor Caravans have been liable since the introduction of VRT, but prior to 2011 they were classified for VRT purposes as Category A, Category B or Category C vehicles, depending on the weight of the vehicle, and were liable to VRT at the rate appropriate to their classification. Since 2011, Motor Caravans are classified as Category B vehicles and are liable to VRT at the 13.3% rate. There are no plans to review the VRT classification of these vehicles.