Vol. 459 No. 5
73 Mr. Kirk asked the Minister for the Environment if his attention has been drawn to the discrimination against buyers of second-hand imported cars in view of the fact that cars must be taxed from the date of importation; and if he will make a statement on the matter. [18383/95]
I refer to my reply to Question No. 80 of 5 October 1995.
Under section 117 of the Finance Act, 1995, the requirement that road tax is payable in respect of a vehicle from the date of registration of the vehicle irrespective of whether it is new or imported second-hand has been relaxed in certain circumstances. There are no proposals for any further relaxation of the general rule.
