Dáil Éireann Debate, Tuesday - 17 May 2016
360. Deputy Jim Daly asked the Minister for the Environment, Community and Local Government to amend the taxation rates of private motor vehicles and base them on certified emissions values by national car test centres regardless of the age of the vehicle; and if he will make a statement on the matter. [9371/16]
View answerCO2 emissions are the basis for charging motor tax for private vehicles registered since 2008. Vehicles registered prior to that are taxed on the basis of engine capacity. I have no plans to change the basis of charging motor tax from engine capacity to CO2 emissions for vehicles registered prior to 2008. The question of applying the CO2 based system to all cars was the subject of detailed discussion at the time of introduction of the new basis of taxation in 2008. Any retrospective application would not have been possible as the CO2 data available for the existing fleet had not been authenticated for this purpose.
For cars registered since 2008, motor tax is based on the CO2 emissions level as provided on the Certificate of Conformity for the vehicle. It is the level emitted in terms of grams per kilometer driven, which is not measured as part of the NCT, and is also affected by factors such as engine size, body type and weight, aerodynamics, type of transmission, etc. I understand that determining the level of CO2 emitted by a vehicle is expensive and that it is generally only carried out in respect of new vehicles at manufacturing stage. The purpose of the NCT is to test the roadworthiness of the vehicle and any changes to that test are a matter for the Road Safety Authority.
