Robert Troy (Longford-Westmeath, Fianna Fail)
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130. To ask the Minister for Finance if consideration has been given to enabling commercial vehicles used for special occasions to have personalised registration plates; and if he will make a statement on the matter. [22604/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the specification for the identification mark (the “registration plate”) that must be displayed on all vehicles is contained in the Vehicle Registration and Taxation Regulations, 1992 (S.I. No. 318 of 1992).  These Regulations do not permit personalised registration plates for special occasions on commercial vehicles or any other category of vehicle.

The existing identification mark is integral to the operations of a number of agencies apart from Revenue, including An Garda Síochána, the Department of Transport, Tourism and Sport, the Department of Housing, Planning, Community and Local Government, the Road Safety Authority and the National Roads Authority.  Any change to the existing specification could only be undertaken after an assessment of the impact of such changes, including in relation to the systems and other changes that would be required.

I am advised by Revenue that there are no plans to undertake such a review.

Michael McGrath (Cork South Central, Fianna Fail)
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131. To ask the Minister for Finance the rationale for bringing in changes to the VRT regime under section 53 of the Finance Act 2017; the rationale for including certain N1 BE vehicles into the definition of category A vehicle including seven seater double chassis cab tippers and van crew cabs; and if a review of this change can be made before its commencement date of 31 July 2018. [22005/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that section 130 of the Finance Act 1992, as amended by section 53 of the Finance Act 2017, provides that, from 31 July 2018, N1 vehicles with 4 or more seats and to which a BE bodywork code has not been assigned will be defined as VRT category A vehicles.  N1 vehicles which have 4 or more seats and which have been assigned a BE bodywork code will continue to qualify for the category B rate.  This will ensure that genuine commercial vehicles continue to benefit from the lower rate of 13.3% VRT.

The N1 category incorporates certain vehicles that, by design, facilitate use for non-commercial purposes (specifically those with 4 or more seats) and that were, over time, increasingly being bought and used for purposes that were clearly not commercial.  The tax advantages attached to these vehicles spurred sales volumes, creating distortions to the market (incentivising the purchase of vehicles that typically emit high levels of CO2 over those with lower levels of CO2 emissions) and resulting in loss of revenues to the State.  I am satisfied that the change in the legislation addresses this issue by providing for definitions of VRT categories A and B which accord with the design and functionality of both non-commercial and commercial vehicles.