433. Deputy Mark Ward asked the Tánaiste and Minister for Finance to explain, by reference to the residual tax ceiling requirement under article 110 TFEU as interpreted by decades of CJEU judgements including case C-349/22 which specifically states in its conclusion that new taxes that result in a higher tax charge than the residual tax incorporated in similar cars is prohibited; the way in which the Revenue Commissioners calculate the NOx component of VRT to be greater than zero euro on a used imported car first registered elsewhere in the EU before January 2020, given that, in all cases, the charging of the NOx component results in a VRT charge that exceeds the residual VRT incorporated in the value of similar Irish used cars; and if he will make a statement on the matter. [28475/26]

Summary

433. Deputy Mark Ward asked the Tánaiste and Minister for Finance to explain, by reference to the residual tax ceiling requirement under article 110 TFEU as interpreted by decades of CJEU judgements including case C-349/22 which specifically states in its conclusion that new taxes that result in a higher tax charge than the residual tax incorporated in similar cars is prohibited; the way in which the Revenue Commissioners calculate the NOx component of VRT to be greater than zero euro on a used imported car first registered elsewhere in the EU before January 2020, given that, in all cases, the charging of the NOx component results in a VRT charge that exceeds the residual VRT incorporated in the value of similar Irish used cars; and if he will make a statement on the matter. [28475/26]

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• Vehicle Registration Tax

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