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Essay / Research Paper Abstract
In 1993 Ireland introduced the VRT, this is a controversial tax applied when a car, new or second hand, is registered for the first time in the country. The writer examined the current attitude of the EU opinion towards this tax. The bibliography cites 7 sources.
Page Count:
8 pages (~225 words per page)
File: TS14_TEvrtild.rtf
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are required to eliminate trade tariffs between countries. This means that import duties between countries have been eliminated. These duties were a good source of income for many countries. The
aim of the measures is to create a single market with a level playing field. However, the loss of income to a government will often create interesting measures to replace
that income. Ireland is one country that has looked at the situation of cars, and introduced a new tax; the vehicle registration tax (Twomey, 2002). This is a controversial tax,
with the EU making calls for this tax to be withdrawn that have been ignored (Twomey, 2002). To understand why the this tax is so controversial we need to look
at both the tax in Ireland as well as the European Union position regarding the harmonisation of taxes across the EU. After customs and excise were forced to drop
the import taxation on cars a new tax was introduced, the Vehicle Registration Tax, introduced in 1993, also know as the VRT, is a very unpopular tax, even with Irish
citizens. This tax was seen as a covert and underhanded method of retaining tax imports on cars. This is particularly important as in Ireland all cars are imported due to
a lack of manufacturing facilities in the country. Therefore, this is a clever tool it keep import taxes in place. The tax is payable when a car is first
registered in the country. This is equally applicable to new and second hand cars (Burns, 1999). It is claimed that this may be seen as an illegal tax for two
main reasons. Firstly the claim that this is still excise duty under another name has many merits, all cars are imported and with VRT tax rates between 22.5% payable on
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