asked the Minister for Finance if he will give details of the excise duties that apply to new motor vehicles.
Written Answers. - Excise Duties on New Motor Vehicles.
56.
Full particulars of excise duties chargeable on all motor vehicles are contained in Revenue Commissioners' Notice No. 1759 (Rev. 1), a copy of which is in the Dáil Library.
In summary, the excise duties chargeable on new motor vehicles are as follows:
Category A motor vehicles (chiefly passenger cars) — (i) where the engine capacity exceeds 2,012 cubic centimetres, 24.7 per cent of chargeable value; (ii) other, 21.7 per cent of chargeable value; Category B motor vehicles (chiefly trucks, vans and lorries), 6.5 per cent of chargeable value.
The chargeable value is normally the recommended retail selling price of new cars published by wholesale distributors in the State.