Changes need to be made regarding the practices Revenue use to charge VRT on classic cars (20 - 29 years old).

Classic cars are not likely to be used for daily transport, as most insurance companies will not insure cars over 15 years old for daily use, therefore a system similar to the calculation of VRT for Vintage cars should be in place.

A maximum charge should be in place, for example €1500.

If calculating VRT based on an OMSP, then a third party should not be used as this results in Revenue not being able to clearly breakdown their charges. The charge should also be set out in writing which is currently not being done.

Currently if you purchase a vehicle you are not given a figure for the charge in advance of bringing it into the country. There are no other charges that have no clear guidelines for estimating in advance of purchase of a product or service or even tax charges based on income (eg VAT charges, TV licence, PAYE tax, car tax etc).

NOX tax should be reduced, as due to the nature of classic cars not being used as often as cars being driven daily means they are not on the road as often and being penalised the same as for a car that is constantly on the road is unfair.

Finally, in the case of a clear discrepancy regarding a charge, then the charge should not have to be paid before an appeal can be made. A review should be allowable prior to payment.