Imelda Munster (Louth, Sinn Fein)
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57. To ask the Minister for Finance the cost of refunding VRT and VAT on 1,000 public service vehicles. [14622/17]

Michael Noonan (Limerick City, Fine Gael)
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The amount of Vehicle Registration Tax (VRT) charged can be based on a combination of the Open Market Selling Price (OMSP), CO2 emission levels and particular category of vehicle in question, or as a flat rate charge for larger commercial vehicles.  VAT is normally charged at 23% of the list price of the vehicle. Unfortunately, the Deputy has not provided enough information in relation to the above criteria to allow a calculation to be made of VRT and VAT.