Nicky McFadden (Fine Gael)

I thank the Minister of State for his positive and interesting reply. I am sure dealers will be pleased to learn that he is willing to engage with them on this matter. The VRT charged on cars imported from one state to another should not be at a reduced rate. In other words, the same VRT should apply in the case of an imported car and a car that is registered in the State.

In the North, no VAT is payable on a second-hand car. However, a car dealer is liable for VAT on the same second-hand car because he is engaged in a commercial venture. This gives an unfair advantage to those engaged in roadside sales and so on. Will the Minister of State comment on this?