CO2 emission based rates

The new CO2 based motor tax system will take effect from 1st July 2008. It will apply to cars which are registered as new from 1st July 2008. It will not apply to second hand imports which were registered abroad prior to 2008.

Anyone who purchases a low CO2 emitting new car in the first six months of 2008 will be switched on to the lower CO2  based motor tax rate on first renewal of motor tax after 1st July 2008. 

Cars which are registered abroad from 2008 and subsequently imported here will come within the CO2 based motor tax system.