Finian McGrath (Dublin North Central, Independent)
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Question 263: To ask the Minister for Finance if special consideration will be given to kit-cars when the revamped VRT system is being created in order to facilitate the charitable and entertainment value of these enthusiasts. [3504/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Generally, the amount of VRT to be paid on a kit-car is determined by the Revenue Commissioners and is comparable to the amount payable in respect of a conventional car of the same size and specification. I understand that a specialist consultant is engaged by the Revenue Commissioners to assist in this determination. It is ascertained by reference to the type of kit used in the manufacture of the vehicle and the donor vehicle used where appropriate. The current legislation ensures equality of treatment in relation to VRT as between kit-car and conventional cars.

As you are aware, I have signalled an intention to introduce into the VRT system from 2008 some mechanism which will take account of the CO2 emissions of cars. As to whether the position of kit-car requires special treatment under the new regime, I cannot say at this stage. Those who have concerns in this regard should make a submission to my Department as part of the public consultation process announced in the Budget and also advertised on my Departments website and in the national daily newspapers of 15 December 2006. Submissions must be received by my Department by 1 March 2007.