46. Deputy Mark Ward asked the Tánaiste and Minister for Finance 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 the NOx component of VRT did not exist in Irish law before that date (details supplied); and if he will make a statement on the matter. [22864/26]

Summary

46. Deputy Mark Ward asked the Tánaiste and Minister for Finance 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 the NOx component of VRT did not exist in Irish law before that date (details supplied); and if he will make a statement on the matter. [22864/26]

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• Vehicle Registration Tax

  xml · EN · 25 March 2026

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