Paschal Donohoe (Dublin Central, Fine Gael)
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Motor homes are classed as Category B vehicles and therefore are subject to a rate of VRT of 13.3% of their Open Market Selling Price (OMSP). This compares to Category A (passenger) vehicles which are charged at rates between 14% and 36% of their OMSP depending on the level of CO2 they emit. Motor homes also receive preferential treatment vis-à-vis Category A vehicles in relation to the application of annual motor tax.  

There are a number of objectives of the Irish Vehicle Registration Tax (VRT) system. VRT is an important source of revenue for the State.  It also seeks to reflect the negative externalities caused by using the vehicle in the State. These externalities are the costs to society and to the environment that, without the tax, would not otherwise be reflected in the price of the vehicle and for which the consumer would not otherwise have to pay. 

In the case of motor vehicles, these include environment externalities such as air pollution, which is why one of the bases for imposing VRT is the vehicle's carbon emissions.  Other externalities which VRT seeks to reflect, include the costs to society of providing and maintaining the road infrastructure, traffic control, relevant emergency services, and vehicle registration and licensing.  The funds raised through VRT go towards compensating the Irish State for these significant costs.