I welcome the Minister of State at the Department of the Environment, Heritage and Local Government, Deputy Michael Kitt, and his officials.
Motor Vehicle (Duties and Licences)(No. 2) Bill 2008: Committee Stage.
Sections 1 to 3, inclusive, agreed to.
SECTION 4.
Amendments Nos. 1 and 2 are related and may be discussed together.
I move amendment No. 1:
In page 3, between lines 31 and 32, to insert "and".
Amendments Nos. 1 and 2 are drafting amendments recommended by the Parliamentary Counsel for the sake of clarity. Amendment No. 1 inserts "and" between (a) and (b) of section 4, and amendment No. 2 changes the word “vehicles” to “vehicle” in paragraph 5 of the Schedule but does not change the intent of the provision.
Amendment agreed to.
Section 4, as amended, agreed to.
Sections 5 and 6 agreed to.
SCHEDULE.
I move amendment No. 2:
In page 8, lines 24 to 26, to delete all words from and including "goods" in line 24, down to and including "motion:" in line 26 and substitute the following:
"goods being conveyed by such a vehicle are processed or manufactured while the vehicle is in motion—".
Amendment agreed to.
Amendments Nos. 3 and 8 are consequential on amendment No. 11 and these amendments may be discussed together.
I move amendment No. 3:
In page 9, line 5, before "any" to insert "subject to subparagraph (g)”
The need for these amendments arises from an anomaly in the current legislation regarding cars registered outside the State in the period January to June 2008. During the debate on the motor tax Bill earlier this year on the introducing of CO2-based motor tax, a number of amendments were introduced which ensured the following: that second-hand imports registered abroad before 1 January 2008 would be taxed on the basis of engine size, in other words, cc; cars registered in Ireland between 1 January 2008 and 30 June 2008 would be entitled to switch to the new CO2 basis for taxation upon the first renewal of motor tax after 1 July 2008, if that were more advantageous; and cars registered abroad after 1 January 2008 and registered in Ireland after 1 July 2008 would be charged on the basis of CO2 emissions.
This meant that cars registered abroad between 1 January 2008 and 30 June 2008 and subsequently registered in this State were treated differently than cars registered in Ireland during the same period. This amendment has been tabled on the basis of ensuring equality between all cars. Imports of cars first registered abroad between 1 January 2008 and 1 July 2008 will be treated on the same basis as cars registered in this State. I wish to make it clear that this amendment only relates to cars registered abroad in the first six months of 2008.
Amendment No. 11 is the substantive change, the others are technical consequential amendment arising from the addition of a new subparagraph (g).
I have tabled a number of amendments which I understand have been ruled out of order.
They have been ruled out of order.
I am surprised that they constitute a charge on the Exchequer as I am trying to reduce the charge to the Exchequer and the consumer. Perhaps there is a charge on the Exchequer.
I would have thought that if we were seriously concerned about reducing our greenhouse gas emissions we should give the benefit of any changes in the motor tax regime to include new or second-hand cars back to whenever the driver file information became available to us. I understand that the best information available dates back to 1 May 2004. Why not give the benefit to people who are buying second-hand or new cars on the basis of carbon emissions and doing their bit for the climate change agenda which is national policy? We are trying our best to reduce transport emissions which are a serious concern to the Government. It is on that basis that I tabled my amendments. However, I accept the Chair's ruling.
Amendment agreed to.
Amendments Nos. 4 to 7, inclusive, have been ruled out of order.
Amendments Nos. 4 to 7, inclusive, not moved.
I move amendment No. 8:
In page 9, line 60, to delete "subparagraph (f),” and substitute
"subparagraphs (f) and (g),”.
Amendment agreed to.
Amendments Nos. 9 and 10 have been ruled out of order.
Amendments Nos. 9 and 10 not moved.
I move amendment No. 11:
In page 11, line 31, to delete "subparagraph (d).”.” and substitute the following:
"subparagraph (d),
(g) where a vehicle is registered outside of the State during the period beginning on 1 January 2008 and ending on 30 June 2008 and is subsequently registered in the State on or after 1 January 2008 under section 131 of the Finance Act 1992 as a category A vehicle and which has an identification mark assigned by the Revenue Commissioners under section 131(5) of the Finance Act 1992 which signifies that the vehicle was first brought into use during the year 2008, then, notwithstanding any other provision of this paragraph, the rate of duty as respects that vehicle for licences taken out under section 1 of this Act on or after 1 July 2008 for periods beginning on or after that date shall be chargeable at the lower of the rates of duty for the vehicle under subparagraph (d) or (e).”.”.
Amendment agreed to.
Schedule, as amended, agreed to.
TITLE.
Question proposed: "That the Title be the Title to the Bill."
I am not agreeing to the Bill on the basis that last year and this year the Minister for the Environment, Heritage and Local Government is seeking to impose a burden on motor vehicles in order to fill the gap in necessary finances under the local government fund to meet the requirements of local authorities. Equally the Minister has not taken the opportunity to play a more meaningful role in using the motor vehicle tax regime to reduce greenhouse gas emissions and to incentivise people who wish to buy second-hand or new cars dating back earlier than 1 July 2008 to meet those objectives.
Question put and declared carried.
I thank the Minister of State and his officials and members of the committee.
Bill reported with amendments.