Charlie McConalogue
Ceist:156. Deputy Charlie McConalogue asked the Minister for Finance when a final reply will issue to correspondence (details supplied); and if he will make a statement on the matter. [7958/19]
Amharc ar fhreagraTuesday, 19 February 2019
Ceisteanna (156)
Freagraí scríofa
The Export Repayment Scheme is provided for in section 135D, Finance Act 1992 and was commenced on 8 April 2013.
The scheme is available to category A (passenger) vehicles that are removed or exported from the State. The category A rate is calculated based the level of CO2 the vehicles emit and can be as high as 36% of the value of the vehicle. Motor homes are classed as Category B vehicles and therefore are subject to a flat VRT rate of 13.3%, lower than the lowest rate of 14% which applies to the cleanest passenger vehicles. This is a preferential treatment considering the levels of emissions emitted by motorhomes.
VRT seeks to reflect the negative externalities caused by using the vehicle in the State. These externalities are the costs to society and to the environment that, without the tax, would not otherwise be reflected in the price of the vehicle and for which the consumer would not otherwise have to pay. In the case of motor vehicles, these include environment externalities such as air pollution.
Section 135D only provides for vehicles charged at the category A rate of VRT, and as motor homes fall under the preferential VRT category B, there is no provision for the repayment of VRT on the export of motor homes.