Niall Collins (Limerick County, Fianna Fail)
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316. To ask the Minister for Finance his views on a matter in relation to NOx emissions charges that are being levied on older diesel vehicles (details supplied); and if he will make a statement on the matter. [16422/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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The VRT NOx charge was introduced in the 2019 Finance Act and subsequently amended in the 2020 Finance Act. The current rates structure, including calculation examples, can be accessed on the Revenue website:

www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/calculating-vrt/calculating-the-nox-charge.aspx.

I introduced this measure in recognition of the harmful externalities associated with non-CO₂car exhaust emissions. Non-CO₂emissions have a detrimental effect on air quality and public health. The charge recognises non-CO₂emissions in vehicle registration tax, and acts as a dis-incentive for high emission vehicles.