Kevin O'Keeffe (Cork East, Fianna Fail)
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115. To ask the Minister for Finance if he will review the VRT rate on the importation of motorhomes with an EU category of M1, M2 or M3 and an EU bodywork code of SA as defined in EU/678/2011 in view of the fact that such rates are much higher here and not in parallel with other EU countries. [20423/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that special purpose vehicles with EU category M and an SA body code (motor homes) are classified, for Vehicle Registration Tax purposes, as category B vehicles and liable at the concessionary 13.3% rate of VRT.

Article 110 of the Treaty on the Functioning of the European Union provides that Member States cannot levy taxes that discriminate against imported goods or provide unfair protection to domestic goods.  Over the years, the European Court of Justice, in a number of opinions and rulings, has stated that the charging of a tax such as VRT is within the competence of a Member State provided that it does not breach Article 110 of the TFEU.  In this context, there is no obligation on a Member State to ensure that a rate of tax is parallel with that applied in other Member States. This includes Member States such as the Netherlands, where the registration tax rate for motorhomes is much higher. 

I am satisfied that a concessionary rate of VRT is appropriate to motor homes and I have no plans to reduce the current concessionary rate.