Written answers
Thursday, 26 May 2016
Department of Environment, Community and Local Government
Motor Tax
Dara Calleary (Mayo, Fianna Fail)
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104. To ask the Minister for Environment, Community and Local Government if he will change the motor tax system in certain circumstances (details supplied); if the rules in these circumstances could be viewed as being unfair; and if he will make a statement on the matter. [12443/16]
Simon Coveney (Cork South Central, Fine Gael)
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Vehicles registered prior to 2008 are taxed on the basis of engine capacity. Vehicles registered from 2008 are taxed on the basis of carbon emissions (CO2). The basis of determining CO2 emissions for the latter category is the level provided on the Certificate of Conformity for the vehicle. This is the level emitted in terms of grams per kilometre driven, which is generally only measured at the manufacturing stage of a new vehicle, and which is not measured as part of the NCT.
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