Tax Code Dail Éireann — 2023-05-09 ============================================================ Pearse Doherty (SF), Donegal It has been estimated that the price of second-hand cars has risen by 80% since the pandemic. I want to raise the impact of recent changes to the tax treatment of second-hand vehicles coming in from the North and its impact on the all-island car market. Recent changes mean that three charges may now apply to these vehicles, namely, vehicle registration tax, VRT, which we always had, but also now custom duty at 10% and VAT at 23%, which are new charges in many cases. Can the Minister clarify if these changes were required under EU law? What is his view on the impact this is having on the all-Ireland car market when we consider all three charges together? --- Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted. Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2023-05-09/debate/main Retrieved: 2026-08-14T04:51:51+00:00 Sitting date: 2023-05-09