Seán Fleming (Laois, Fianna Fail)
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121. To ask the Minister for Environment, Community and Local Government the reason a category of vehicle has a 12 months motor tax rate of €710 and other vehicles of similar power and emissions have a much lower rate of annual motor tax (details supplied); and if he will make a statement on the matter. [7872/16]

Alan Kelly (Tipperary, Labour)
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The basis of assessment for motor tax for private vehicles may be either on the basis of engine capacity or carbon emissions, depending on the date of first registration of the vehicle. All private vehicles registered prior to 2008 are taxed on the basis of engine capacity. Private vehicles of EU class M1 only, registered from 2008 onwards, are taxed on the basis of carbon emissions. A privately taxed vehicle taxed with an EU classification other than M1 e.g. N1 (typically a small jeep/van type vehicle), registered since 2008 must be taxed on the basis of engine capacity.

Motor tax is based on both the construction and use of a vehicle. Under section 2 of the Finance (Excise Duties) (Vehicles) Act 1952, if a vehicle is being used in a manner which would attract motor tax at a higher rate of duty, tax becomes payable at a higher rate. In other words, if a vehicle constructed as a goods vehicle is being used in a private capacity, it must be taxed at the private rate of motor tax.

Roadworthiness testing of vehicles is a matter for my colleague, the Minister for Transport, Tourism and Sport. I understand that vehicle testing is based solely on the construction of a vehicle. If a vehicle is constructed as a goods vehicle, it is required to be tested on an annual basis in order to obtain a Certificate of Vehicle Roadworthiness once the vehicle is a year old, regardless of the whether the vehicle is being used in a private or a goods capacity.