Dáil Éireann Debate, Wednesday - 2 November 2016
170. Deputy Thomas Pringle asked the Minister for Housing, Planning, Community and Local Government the reason a person who is taxing a van first registered in 2009 as a private vehicle is required to tax it based on its engine capacity rather than its CO2 emissions; and if he will make a statement on the matter. [32526/16]
Amharc ar fhreagraMotor tax based on carbon emissions was introduced by the Motor Vehicle (Duties and Licences) Act 2008. The legislative provisions apply to Revenue Category A/EU Category M1 vehicles only i.e. passenger cars.
Commercial vehicles, depending on their size, are Revenue Categories B or C and EU Categories N1, N2 or N3 and, if being used in a private capacity, must be taxed on the basis of engine capacity.
