Sean Fleming
Question:321. Deputy Sean Fleming asked the Minister for Finance if a vehicle (details supplied) can be reclassified in respect of the carbon emissions; and if he will make a statement on the matter. [31039/15]
View answerTuesday, 22 September 2015
Questions (321)
Written answers
I am advised by Revenue that vehicles are classified for Vehicle Registration Tax (VRT) primarily by reference to the EU category of the vehicle. Revenue determines the EU category, in the case of a used vehicle that has been modified, by reference to documents submitted in support of the declaration for registration. The VRT rate is determined, if it is a category A vehicle, on the basis of the level of emissions, and if it is a category B vehicle, on the basis of the number of seats and the ratio of the unladen and maximum masses.
I am further advised by Revenue that they would be prepared, as a concession, to review the classification of the vehicle for VRT purposes in the event that the owner, following modifications to meet the criteria for EU category N1 classification, submits declarations of conversion and a National Standards Authority of Ireland Approved Test Centre Masses and Dimensions Test Report. This review may result in the vehicle being reclassified as either a category B or C vehicle for VRT purposes resulting in a substantially lower VRT charge. Revenue's Central Vehicle Office has discussed the relevant details with the person concerned and the timeframe within which the modification process must be completed and the necessary declaration and report provided to Revenue.