Róisín Shortall (Dublin North West, Labour)
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Question 143: To ask the Tánaiste and Minister for Finance the basis on which and by whom CO2 emission levels for pre-owned cars imported after 1 July 2008 will be calculated; and if he will make a statement on the matter. [35516/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that, as outlined in Annex D to the Summary of 2008 Budget Measures, in respect of pre-owned cars imported after 1 July 2008, the CO2 emissions will have to be declared to the Revenue Commissioners on form VRT4 (declaration for registration of a used vehicle) by the person registering the vehicle. The declaration will be required to be supported by documentary evidence of the CO2 emissions. Acceptable documentary evidence (provided the CO2 emissions is shown) will include: the model's Certificate of Conformity, a document which, since 2001, European law has required to contain such information; a previous registration certificate; a National Car Test carried out elsewhere within the EU in compliance with EU Directive 96/96/EU (which makes car testing compulsory in all member states); a certificate from the manufacturer or distributor; a certificate from an organisation approved by the Revenue Commissioners to provide such certificates.

Where a certificate or a measurement is not available or fails to satisfy the Revenue Commissioners, the VRT tax charged could be set at the maximum VRT rate allowable i.e. 36%. Such a VRT rating would be open to appeal through the VRT appeals system. The final details of the system will be outlined in the Finance Bill 2008.