Paul Kehoe (Wexford, Fine Gael)
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Question 231: To ask the Minister for Finance if the vehicle registration tax relief of 50% for new bio-fuel vehicles announced in budget 2006 extends to a used vehicle being imported into the country and registered for the first time; and if he will make a statement on the matter. [3404/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The measure that I announced in the budget regarding the introduction of a 50% remission or repayment of vehicle registration tax on the registration of flexible-fuel vehicles, FFVs, in the State is intended to include both vehicles purchased new in Ireland or elsewhere and used vehicles imported into the State. However, such vehicles, to qualify for the relief, will be required to be series production vehicles, that is, manufactured as flexible-fuel vehicles. The relief will not extend to vehicles modified or converted after manufacture.

Further details of the measure will be included in the forthcoming Finance Bill, to be published on 2 February.