Denis Naughten (Roscommon-Galway, Independent) | Oireachtas source

I accept that VRT must be charged at point of entry and it is not possible to use an actual emissions profile for that. The point I am making is that the Worldwide Harmonised Light Vehicle Test Procedure is still a laboratory test. It is very dependent on the preconditions applied to the model. That model, which has been enshrined in section 32 of the legislation, is then being used in section 34 as the basis for motor tax. I accept that a tax at the point of purchase will need to be on whatever the manufacturer's profile of the vehicle is; we have no choice in that. However, if following subsequent NCTs, that vehicle is taxed based on the actual emissions profile as certified by the National Car Test centre, it would act as a major incentive for people to avoid congested streets, to use public transport, to use their vehicle in a far more efficient way, to park their car and walk the last kilometre and, to avoid the congestion which is the dirtiest part of any vehicle's journey. The same applies in the vicinity of schools. It would transform air quality in our towns and cities overnight and would provide motorists with an actual output showing the emissions profile from that vehicle.

Over time as the database builds up, that can be reflected in alterations to the VRT. It might reflect, for example, that the world harmonised model does not work in this country for car A whose actual emissions profile is significantly higher than that. With another vehicle it might be significantly lower, based on the actual data readings in Ireland. The principle is that the motor tax on vehicles should be based on the actual emissions profile of the vehicle rather than being solely dependent on a laboratory test that will not alter over time. Therefore, a ten-year-old vehicle will have a higher emissions profile than a vehicle that has just left the factory. However, if their WLTP ratings are the same, the exact same motor tax will be paid on both vehicles. As we know, motor tax here is a far greater motivator of change than any other form of vehicle taxation.