Joe McHugh (Donegal North East, Fine Gael)
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73. To ask the Minister for Finance the numbers of new motor-homes that have been registered in 2009, 2010, 2011, 2012 and to date in 2013; if he will consider reviewing the decision by the previous Government to introduce VRT in respect of motor-homes; and if he will make a statement on the matter. [34017/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the following numbers of Motor Homes or Motor Caravans have been registered in the years 2009 to 2013 to date:

Motor Homes or Motor Caravans have been liable since the introduction of VRT, but prior to 2011 they were classified for VRT purposes as Category A, Category B or Category C vehicles, depending on the weight of the vehicle, and were liable to VRT at the rate appropriate to their classification. Since 2011, Motor Caravans are classified as Category B vehicles and are liable to VRT at the 13.3% rate. There are no plans to review the VRT classification of these vehicles.