Michael Moynihan (Cork North West, Fianna Fail)
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198. To ask the Minister for Transport, Tourism and Sport his plans to reform the motor tax system to link the rate of motor tax payable to the value of the vehicle in view of the much higher rates liable on vehicles registered prior to 2008 in comparison with newer cars; and if he will make a statement on the matter. [24065/18]

Shane Ross (Dublin Rathdown, Independent)
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Motor tax for private vehicles is charged on the basis of engine size for vehicles registered prior to 2008, and on the basis of carbon dioxide emissions for vehicles registered since 2008.  I have no plans at present to move away from charging motor tax on the basis of carbon dioxide emissions, which has proven to be very effective in reducing emissions levels, or to introduce an additional tier based on the price of a vehicle to the basis of charging motor tax.

Adjustments to the relative rates within the parameters of the existing system is a matter for consideration in a Budgetary context.