John Gormley (Dublin South East, Green Party)

I will put this on the record because this was discussed on Committee Stage in the Dáil. The Bill is drafted on the basis that rates under the CO2-based system will apply to tax discs taken out for licence periods commencing on or after the introduction of the new CO2-based system on 1 July 2008. This applies to all new cars, whether they are registered after July 2008 or between January and June 2008 and subsequently switched to the new system on renewal of tax. This approach is in keeping with the long-standing practice of changes to motor tax rates.

The system we have always applied does not give refunds as they would be very difficult to administer. We are doing this in keeping with long-standing practice and it makes sense.