Michael Moynihan (Cork North West, Fianna Fail)
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156. To ask the Minister for Environment, Community and Local Government if, under the new budget, the vehicle registration tax for commercial vehicles registered between now and 1 January 2016 will be pro-rated for the new lower rate for the 2016 portion of the tax. [36670/15]

Alan Kelly (Tipperary North, Labour)
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I assume the Question is referring to motor tax, as there were no changes to Vehicle Registration Tax announced in Budget 2016.

The changes to rates in motor tax will take effect for discs taken out with a commencement of 1 January 2016 or thereafter. Where tax is due for renewal prior to that date, owners of commercial vehicles will pay at the current rates. It should be noted that such owners have the option of taxing for three or six months, as well as annually.