Maria Bailey (Dún Laoghaire, Fine Gael)
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626. To ask the Minister for Housing, Planning, and Local Government the authority or organisation that makes the decision on the classification with regard to motor tax (details supplied) in relation to used or already registered private motor vehicles. [44068/17]

Eoghan Murphy (Dublin Bay South, Fine Gael)
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Private motor vehicles are classified for purposes of motor tax based on the information contained in the Vehicle Registration Certificate (VRC). This certificate is issued by the Office of the Revenue Commissioners when the Vehicle Registration Tax (VRT) has been paid and is based on the information contained in the Certificate of Conformity provided by the vehicle manufacturer which sets out factors such as engine size, CO₂emissions, vehicle weight, type of vehicle.

Motor tax for private (used/already registered) vehicles is based on the construction and use of a vehicle. Individual tax bands are based on either the engine size (c.c.) of the vehicle or the CO2 emissions as detailed in the Vehicle Registration Certificate. Lead policy responsibility in relation to the setting of motor tax rates rests with me as Minister for Housing, Planning and Local Government.