Bernard J. Durkan
Ceist:233 Mr. Durkan asked the Minister for Finance the levels of VRT currently applicable in each country in the euro zone and if he will make a statement on the matter. [26097/03]
Written Answers. - Vehicle Registration Tax.
As I explained in a previous reply to the Deputy, Ireland is one of ten member states that apply VRT. The other nine are Belgium, Denmark, Spain, Greece, Italy, the Netherlands, Austria, Portugal and Finland. These taxes are operated in a variety of ways, and as such, are not directly comparable with VRT as applied in Ireland. Many other countries also tax fuel at a higher rate, including the UK. All these factors must be borne in mind in making cross-country comparisons.
Vehicle registration tax in Ireland, as in a number of other member states, is a significant source of tax revenue to fund necessary public services. In Ireland, VRT generates over €800 million per year. To replace this would require, for example, an increase of over two percentage points in the standard rate of income tax.
The following table outlines the VRT and registration fees applicable in each member state. The figures were obtained fromhttp://www. acea.be/ACEA/20030506TaxGuide2003.html The ACEA is a professional body representing the interests of car manufacturers throughout the world.
|
Member State |
Registration Tax |
Registration Charge (€) |
|
Belgium |
Tax Base is cm³Rate is differentiated with cm³Range from €62 to €4,958 |
€62 |
|
Germany |
None |
€26 |
|
Denmark |
Tax Base is price incl. VATRate is differentiated with price105% up to DKK 59,500 (€8,009) and 180% of remainder |
€159 |
|
Spain |
Tax Base is base price excl. VATRate is differentiated with cm³7% for small cars 12% for bigger cars |
€64 |
|
Greece |
Tax Base is base price excl. VATRate is differentiated with cm³Range from 7% to 88% |
None |
|
France |
None |
€16-€30 & parafiscal charge |
|
Italy |
IPT 2% |
Up to kw 53 €180.97Over kw 53 €4.21 × kw |
|
Ireland |
Tax Base is base price excl. VATRate is differentiated with cm³22.5% – up to and including 1,400 cm³25% – 1,401 cm³ to 1,900 cm³ inclusive30% – 1,901cm³ and above |
None |
|
Luxembourg |
None |
€29 |
|
Netherlands |
Tax Base is base price excl. VATRate is differentiated between petrol/dieselPetrol: 45.2% –€1,540Diesel: 45.2% + EUR 328 |
€32-€42 |
|
Austria |
Tax Base is base price excl. VATRate is differentiated with fuel consumptionMaximum rate is 16% |
€163.34 |
|
Portugal |
Tax Base is cm³ |
€85 |
|
Finland |
Tax Base is CIF price excl. VATPetrol car 28% –€650Diesel car 28% –€450 |
None |
|
Sweden |
None |
None |
|
United Kingdom |
None |
€40 |