198. Deputy Michael Healy-Rae asked the Minister for Transport the reason a person (details supplied) is expected to pay such high road tax for a car with low emissions; and if he will make a statement on the matter. [49186/26]

As Minister of State for International & Road Transport, Logistics, Rail & Ports, I wish to advise that the Office of the Revenue Commissioners are responsible for the registration of vehicles. Once a vehicle has been registered and is being used in a public place the registered owner is liable for motor tax.

Motor Tax is assessed based on engine capacity for vehicles registered prior to 2008 and on carbon dioxide (Co2) for vehicles registered after 2008.

This is set out in legislation in the Finance(Excise Duties) (Vehicles) Act 1952 as amended in the Motor Vehicle (Duties and Licences) Act 2008.