Joe McHugh (Donegal North East, Fine Gael)
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146. To ask the Minister for Finance in view of the registrations of just 126 motor homes here in 2013 compared with 1014 in 2009 and 880 in 2010, if he will review the performance of the sector with reference to price elasticity of demand and cross-price easticities as well as income factors; and if he will make a statement on the matter. [36855/13]

Michael Noonan (Limerick City, Fine Gael)
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Motor Homes or Motor Caravans have been liable to VRT since its introduction and were previously classified for VRT purposes as Category A, Category B or Category C vehicles, depending on the weight of the vehicle, and liable to VRT at the rate appropriate to their classification. Since 2011, however, following the adoption of a revised EU vehicle classification system for VRT 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 or the performance of the sector at this time.