The vehicle registration tax, VRT, rates for the different categories of vehicles, excluding motorcycles, are as set out in the table.
Classification
|
Rate
|
Private Cars (Category A)
|
|
Cars up to 1,400 ccs
|
22.5% of Open Market Selling Price, OMSP
|
Cars 1,401 to 1,900 ccs
|
25% of OMSP
|
Cars 1,901 and over
|
30% of OMSP
|
Small Vans, Small Crew Cabs and some Jeeps (Category B)
|
13.3% of OMSP
|
Other Vehicles (Category C)
|
€50
|
Category B vehicles include crew cabs. These are vehicles which provide for seating in a cab for a driver and a minimum of three and a maximum of six other persons, with a separate area to the rear for the carriage of goods. Category C vehicles include larger crew cabs and buses which provide seating for a driver and 11 passengers. As indicated in the table, categories B and C benefit from lower rates of VRT than private vehicles, category A, and vehicles in these categories may be used for the purposes referred to in the question.
Extending the lower rates of VRT or exempting from VRT private vehicles used for van pooling would be difficult to administer and control and would be likely to lead to a significant loss of revenue to the Exchequer. Therefore, I have no plans to introduce such a measure.