Tommy Broughan (Dublin North East, Labour)
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Question 90: To ask the Tánaiste and Minister for Finance the ranges of duties and conditions that apply for the importation of new and second-hand cars from Great Britain and Northern Ireland; the number of motor vehicles imported in each of the past five years; the duties paid on same; and if he will make a statement on the matter. [18239/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that Vehicle Registration Tax (VRT) and VAT may be payable on the importation of a car from Great Britain and Northern Ireland into the State.

As a general rule all cars imported permanently into the State from Great Britain and Northern Ireland or elsewhere must register for VRT purposes within one week of their arrival in the State. VRT is payable on the Open Market Selling Price (OMSP) of the car, which is the expected retail price of the car in the State, inclusive of all taxes.

Cars such as saloons, estates, hatchbacks, convertibles, coupes, etc, and minibuses with less than 12 permanently fitted passenger seats are classified as Category A vehicles for VRT. Category A vehicles are charged VRT as a percentage of the OMSP, based on the engine size of the car, using the following rates:—

Less than 1400 CC @ 22.5% of OMSP

From 1401 to 1900 CC @ 25% of OMSP

1901 CC and over @ 30% of OMSP

VRT is subject to a minimum payment of €315.00 for all Category A cars.

The above rates are used for both new and second hand cars, so that the VRT payable is based on the OMSP of the car on importation into the State.

The number of Category A cars imported from Great Britain and Northern Ireland over the past five years were as follows:

The table provides details of all new and second hand Category A vehicles imported into Ireland for the years 2002 to 2006 along with the VRT yield.