Terence Flanagan (Dublin North East, Independent)
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77. To ask the Minister for Finance the reason increases in taxes and VAT were introduced for 4 x 4 vehicles in respect of a person (details supplied) in Dublin 5; and if he will make a statement on the matter. [23152/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that there have been no changes to the taxation of '4 x 4' vehicles other than the general VRT increases from 1 January 2013 and the increase in the standard rate of VAT on 1 January 2012.  The VRT changes extended the number of CO2 categories from seven to eleven for passenger cars while the rates on commercial vehicles were left unchanged. In this regard, '4 x 4' vehicles were not subject to any special increases.