Phil Hogan (Carlow-Kilkenny, Fine Gael)
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Question 182: To ask the Tánaiste and Minister for Finance the arrangements for all imported cars into the State in relation to the new emissions based VRT regime; and if he will make a statement on the matter. [1448/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Under the revised VRT system, the VRT rate applicable to both new and used imported cars registered on or after 1 July 2008 will be determined by the CO2 emission rating of the car and will no longer be related to engine size.

As outlined in Annex D to the Summary of 2008 Budget Measures, in respect of pre-owned used 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:

a certificate of conformity for the particular model, (since 2001, EU law requires CO2 emission levels to be recited in this document), or

a previous registration certificate, or

a certificate from the manufacturer or distributor, or

a certificate from an organisation approved by the Revenue Commissioners to provide such certificates.

Where a certificate or a measurement confirming CO2 levels for a vehicle is not available or does not satisfy the Revenue Commissioners, VRT will be charged on registration at the maximum rate allowable i.e. 36%. Such a VRT rating would be open to appeal through the VRT appeals system.

Legislative provision for the revised VRT system will be included in the Finance Bill and further details regarding registration procedures and requirements will be set out in a Statutory Instrument.