Brendan Griffin (Kerry South, Fine Gael)
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124. To ask the Minister for Finance if he will give serious consideration to removing VRT from potentially life saving additional safety features on new vehicles; his views on whether persons are choosing to go without optional extra safety features because of the VRT cost burden; and if he will make a statement on the matter. [31479/13]

Michael Noonan (Limerick City, Fine Gael)
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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) which for new vehicles is defined in Section 133 (2) of the Finance Act 1992 as: (2) (a) For a new vehicle on sale in the State which is supplied by a manufacturer or sole wholesale distributor, such manufacturer or distributor shall declare to the Commissioners in the prescribed manner the price, inclusive of all taxes and duties, which, in his opinion, a vehicle of that model and specification, including any enhancements or accessories fitted or attached thereto or supplied therewith by such manufacturer or distributor, might reasonably be expected to fetch on a first arm's length sale thereof in the open market in the State by retail.

Safety features are an integral part of all vehicles and it would be impossible to distinguish some or all of these features and attribute a value to them for the purpose of excluding them from the OMSP. Therefore, I have no plans to reduce or scrap the VRT on safety features.

The Revenue Commissioners further advise me that they have no evidence to suggest that the charging structure is impacting on purchasing decisions in relation to extra safety features on new vehicles.