Oireachtas Joint and Select Committees

Thursday, 13 November 2025

Public Accounts Committee

Appropriation Accounts 2024
Vote 31 - Transport
Report on the Accounts of the Public Services 2023
Chapter 9 - Appraisal of Rail Project Investments
Report on the Accounts of the Public Services 2024
Chapter 21 - Collection of Motor Vehicle Taxes
Financial Statements: Motor Tax Account 2024

2:00 am

Dr. Keith Walsh:

First, there is no change in rates. The number of vehicles has been going up, which obviously would tend to increase the revenue. What is maybe countering that is that, largely, motor tax for private vehicles is based on the emissions levels of vehicles. In particular, owners of electric vehicles pay the lowest rate. There are more vehicles but an increasing share of those vehicles are less polluting or zero-emissions vehicles. The two are kind of cancelling each other out, I think, for the most part in the levels of motor tax.