Vehicle Registration Tax (VRT) and CO2 emissions

Posted on Friday, 26 June 2009

February 28, 2007: Submission by CORI Justice to the Department of Finance on Vehicle Registration Tax (VRT) and CO2 emissions

CORI Justice welcomes the decision by the Minister for Finance, Mr Brian Cowen 

T.D., to undertake a review of the nature and structure of vehicle registration tax 

(VRT) as announced in Budget 2007. For some time CORI Justice has advocated the 

need to reform the tax system such that appropriate environmental taxes are 


As we have detailed elsewhere, this view is grounded in our belief that 

all development should be socially, economically and environmentally sustainable.

Reforming VRT is also appropriate in the context of government commitments to 

address environmental emissions contained within The Kyoto Protocol to the United 

Nations Framework Convention on Climate Change (1997), the National Climate 

Change Strategy (2000), Sustaining Progress (2003:39, 49) and Towards 2016 (2006: 

32-33). CORI Justice also believes that these reforms are appropriate in the context of 

the need to develop a fairer taxation system.

The Full Document can be downloaded below