Michael Fitzmaurice (Roscommon-Galway, Independent)
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88. To ask the Minister for Transport, Tourism and Sport if the change from NEDC emissions testing to WLTP will lead to an increase in motor tax for consumers. [27059/21]

Hildegarde Naughton (Galway West, Fine Gael)
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Motor tax based on CO₂is calculated on the basis of the CO₂emissions level provided by the manufacturer on the Certificate of Conformity for the vehicle and that remains the basis of taxation over the life of the vehicle.

Motor tax for vehicles registered on or before 31 December 2020 was, and continues to be, based on the New European Driving Cycle (NEDC) value provided for the vehicle on the Certificate of Conformity.

The CO₂value for new vehicles registered since 1 January 2021 is based on testing under the Worldwide Light Vehicle Test Procedure (WLTP). A new tax table was opened, underpinned by the provisions of the Finance Act 2020, for such vehicles.

While there were some motor tax increases for vehicles in the five highest emitting CO₂Bands on the NEDC tax table (there were no tax increases for either electric vehicles or the six lower emitting bands), this was not as a result of the introduction of WLTP, and vehicles in the existing fleet were not switched from one table to the other. Vehicles registered in the State on or before 31 December 2020 remain on the NEDC tax table, new vehicles registered on or after 1 January 2021 are on the new WLTP tax table.