Tommy Broughan (Dublin North East, Labour)
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Question 201: To ask the Tánaiste and Minister for Finance the number and the type of hybrid electric vehicles purchased here in each year from 2002 to 2007; the vehicle registration tax reduction rate hybrid electric vehicles are currently eligible for; and if he will make a statement on the matter. [3149/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the number and type of hybrid electric vehicles purchased here for the years 2002 to 2007 are set out in the table below.

Section 135C of the Finance Act 1992 (as amended) provides for the remission or repayment of 50% of the vehicle registration tax payable or paid on the registration of series production hybrid electric vehicles and series production flexible fuel vehicles. The scheme, which was due to expire on 31 December 2007, was extended from 1 January 2008 until 30 June 2008.

On the introduction of the revised VRT system to take greater account of CO2 emissions on 1 July 2008, the existing relief for series production hybrid electric and flexible fuel cars will be replaced with a VRT relief of up to €2,500 on the VRT payable. This relief will apply until 31 December 2010.

Tommy Broughan (Dublin North East, Labour)
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Question 202: To ask the Tánaiste and Minister for Finance the percentage range of the open market selling price of a vehicle within which vehicle registration tax currently lies; and if he will make a statement on the matter. [3150/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that vehicle registration tax (VRT) is charged on the open market selling price (OMSP) of a vehicle in the State.

OMSP is defined in Section 133 of the Finance Act 1992 and is the price, inclusive of all taxes and duties, which a vehicle may reasonably be expected to fetch on a first arm's length sale in the open market in the State by retail.

The OMSP of new vehicles in the State is declared to the Revenue Commissioners by a wholesale distributor, while the OMSP of imported second hand vehicles is determined by the Revenue Commissioners, based on factors such as age, mileage and vehicle condition.

With regard to the registration of both new and second hand vehicles, VRT is charged at the appropriate rate on 100% of the open market selling price.