Motor Vehicle (Duties and Licences) (Amendment) Bill 2016

Public bill · Private Member · Introduced

Owners of cars first registered before 1 January 2008 and less than 30 years old could pay road tax based on either CO₂ emissions or engine size, whichever produces the lower charge. Emissions could be taken from the manufacturer’s certificate or measured during the NCT; vehicles aged 30 or more would remain on the vintage-vehicle rate, currently €56. The proposal aims to prevent older-car owners, particularly those unable to afford newer vehicles, being disadvantaged by the emissions-based tax system introduced in 2008.

Formal long title

Bill entitled an Act to amend the Finance Act (Excise Duties) (Vehicles) Act 1952, as amended by the Motor Vehicle (Duties and Licences) (No. 2) Act 2008; to allow all vehicles 30 years and younger, and whose date of first registration is prior to the 1st of January 2008, to have their road tax calculated based on CO2 emissions (as certified by the vehicle manufacturer or the National Car Testing Service) or engine size, whichever is the lower of the two.

Last updated 12 April 2018