Joe McHugh (Donegal North East, Fine Gael)
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Question 149: To ask the Minister for Finance if he will explain the increase in vehicle registration tax on a vehicle (details supplied) between November 2009 to August 2010; and if he will make a statement on the matter. [34985/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that vehicle registration tax (VRT) is charged on a used car at the rate of a percentage, according to the CO2 emissions, of the price, inclusive of all taxes and duties, which, in the opinion of the Revenue Commissioners, the car might reasonably be expected to fetch on a first arm's length retail sale in this State at the time of registration. Revenue forms its valuation opinions by reference to sources including trade guides, advertisements, and experienced persons in the motor trade. These opinions are subject to regular review by reference to current market data and the on-line VRT calculator is reconfigured, if necessary, to reflect that fresh research.

The car in question is a Mercedes-Benz, model E55AMG automatic, which has a 5439cc petrol engine, and emissions of 290g/km. The model is listed on the calculator under the reference number 40189991. Revenue revised its opinions of the value of this model in June, 2010, by reference to current market research and reconfigured the calculator by selecting a slower depreciation pattern compared with that selected in September, 2009. The position therefore is that the calculator reflects Revenue's current opinion of the values of the model. It is open to a person who has paid the VRT, and who disagrees with Revenue's valuation, to appeal the decision to Revenue who will take due account of the valuation and condition evidence provided by the appellant. It is also open to an appellant, who is dissatisfied with Revenue's determination of the appeal, to apply to have the case heard by the Appeal Commissioners.