Pearse Doherty (Donegal, Sinn Fein)
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206. To ask the Minister for Finance if he will consider reducing VRT on second-hand imported vehicles to offset the increase in VRT in order to address the disadvantage caused by the application of the VAT margin scheme for second-hand cars imported from Great Britain into Northern Ireland. [11547/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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Vehicle Registration Tax is provided for in the 1992 Finance Act and subsequent amending legislation and is due on a vehicle’s first registration in the State. The tax is calculated on the basis of the Open Market Selling Price (OMSP) and the CO2 and NOx emissions of the vehicle. There is no provision to provide different VRT rates on the basis of the previous ownership of the vehicle.