John Brassil (Kerry, Fianna Fail)
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161. To ask the Minister for Finance the calculation method used for vehicle registration tax; and if he will make a statement on the matter. [23180/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that, for the majority of vehicles, vehicle registration tax (VRT) is charged on the open market selling price (OMSP) of the vehicle which is defined in section 133, Finance Act 1992 as the price of the vehicle, including all taxes and duties, that a manufacturer or distributor can reasonably expect to fetch on a first arm’s length sale by retail. The calculation method is provided for in section 132, Finance Act 1992 by VRT category as follows:

- VRT category A (passenger cars): the charge is a percentage, determined by the vehicle’s CO₂emissions level, of the OMSP of the vehicle;

- VRT category B (light commercials and motor caravans): the charge is 13.3% of the OMSP of the vehicle; and

- VRT category C (heavier commercials, buses, tractors): the charge is €200 per vehicle.

I am further advised by Revenue that, for a used vehicle, a depreciation is applied to the OMSP of the vehicle before registration taking into account the vehicle’s age and use.

Information in respect of calculating VRT is on the Revenue website at: