Simon Harris (Wicklow, Fine Gael)
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400. To ask the Minister for Environment, Community and Local Government the circumstances (details supplied) where the motor tax liability based on CO2 emissions can be reviewed; and if he will make a statement on the matter. [33472/13]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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An emissions-based motor tax system was introduced for private vehicles registered from 1 July 2008. Private vehicles registered before that date pay motor tax on the basis of engine capacity. I have no plans at present to review the basis of taxation for either category of vehicle.