Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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273. To ask the Minister for Finance to review correspondence in relation to VRT (details supplied); and if he will make a statement on the matter. [44494/24]

Jack Chambers (Dublin West, Fianna Fail)
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As the Deputy will be aware, all motor vehicles in the State must be registered within 30 days of their date of entry at which point Vehicle Registration Tax (VRT) is charged. Passenger vehicles with more than ten seats are designated as EU Category M2. As such, they fall into the definition of a Category C vehicle, under Section 130 of the Finance Act 1992 (as amended). Under Section 132 of the Act, Category C vehicles are charged VRT at a flat rate of €200.

However, I am advised by Revenue that the vehicle concerned, a 9-seat passenger vehicle of EU Category M1, falls into the definition of a Category A vehicle, under Section 130 of the Finance Act 1992 (as amended). As set out in Section 132 of the Act, the VRT charge for a Category A vehicle is made up of two components, the CO2 Charge, and the NOx Charge.

The CO2 Charge is calculated as a percentage of the Open Market Selling Price (OMSP) of the vehicle, which varies depending on the level of carbon dioxide emissions. In this case, the applicable rate is 35%. The OMSP of the vehicle, as determined by Revenue in accordance with Section 133 of the Act, is €16,986, resulting in a CO2 Charge of €5,945.

The NOx Charge is calculated according to the nitrous oxide emissions of the vehicle. In this case, the NOx Charge is €410. Revenue have confirmed that the total VRT charge for the vehicle concerned is €6,355.

In the event that the person does not agree with the Revenue’s decision, they have the right to appeal. The current VRT appeals procedure is provided for in sections 145 and 146 of the Finance Act 2001 as amended by the Finance (Tax Appeals) Act 2015 and provides that an appeal can be submitted within two months of the date of the vehicle’s registration. Further information on the VRT appeals process is available on the Revenue website at www.revenue.ie/en/vrt/appeals/index.aspx.