Dáil Éireann Debate, Wednesday - 31 March 2021
316. Deputy Niall Collins asked the Minister for Finance his views on a matter in relation to NOx emissions charges that are being levied on older diesel vehicles (details supplied); and if he will make a statement on the matter. [16422/21]
View answerThe VRT NOx charge was introduced in the 2019 Finance Act and subsequently amended in the 2020 Finance Act. The current rates structure, including calculation examples, can be accessed on the Revenue website:
www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/calculating-vrt/calculating-the-nox-charge.aspx.
I introduced this measure in recognition of the harmful externalities associated with non-CO2 car exhaust emissions. Non-CO2 emissions have a detrimental effect on air quality and public health. The charge recognises non-CO2 emissions in vehicle registration tax, and acts as a dis-incentive for high emission vehicles.
