Michael Healy-Rae (Kerry South, Independent)
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442. To ask the Minister for Environment, Community and Local Government the position regarding car tax in respect of a person (details supplied) in County Kerry; and if he will make a statement on the matter. [16773/15]

Alan Kelly (Tipperary North, Labour)
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Cars registered pre-2008 are taxed on the basis of engine capacity. Where there has been a change of engine, l incensing authorities will amend the engine capacity of the vehicle if the number and cubic capacity of the new engine have been certified by a main dealer. Motor tax liability is then adjusted accordingly, where appropriate.

In the case of cars registered since 2008, the basis of taxation is the carbon emissions (CO₂) data provided on the Certificate of Conformity for the car and that remains the basis for motor tax over the course of the life of a vehicle. The level of CO₂emitted in grams per kilometre driven is affected not just by engine size but also by factors such as body type and weight, aerodynamics, type of transmission, etc. I understand that determining the level of CO₂emitted by a vehicle is an expensive process and that it is generally only carried out in respect of new vehicles at manufacturing stage.

I have no plans to change the basis of charging motor tax from engine capacity to CO₂emissions for cars registered prior to 2008. The question of applying the CO₂based system to all cars was the subject of detailed discussion at the time of introduction of the new basis of taxation in 2008. Any retrospective application would not have been possible as the CO₂data available for the existing fleet had not been authenticated for this purpose.