Dáil Éireann Debate, Tuesday - 17 October 2017
626. Deputy Maria Bailey asked the Minister for Housing, Planning and Local Government the authority or organisation that makes the decision on the classification with regard to motor tax (details supplied) on used or already registered private motor vehicles. [44068/17]
Amharc ar fhreagraPrivate motor vehicles are classified for purposes of motor tax based on the information contained in the Vehicle Registration Certificate (VRC). This certificate is issued by the Office of the Revenue Commissioners when the Vehicle Registration Tax (VRT) has been paid and is based on the information contained in the Certificate of Conformity provided by the vehicle manufacturer which sets out factors such as engine size, CO2 emissions, vehicle weight, type of vehicle.
Motor tax for private (used/already registered) vehicles is based on the construction and use of a vehicle. Individual tax bands are based on either the engine size (c.c.) of the vehicle or the CO2 emissions as detailed in the Vehicle Registration Certificate. Lead policy responsibility in relation to the setting of motor tax rates rests with me as Minister for Housing, Planning and Local Government.
