Why is an older 1.0-litre car cheaper to tax?

Why is it that the road tax on a 1.0-litre 2000-reg Nissan Micra is €199, but my 1.0-litre 2009 Toyota Yaris is €270 per year?

Sean Ryan (Waterford)

Mar 2015 Filed under: taxation

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Expert answer

Hi Sean,

Because they're on two different taxation systems. The Micra is on the old, pre-2008 system, which applies tax based on engine size. The Yaris is on the post-2008 system, which is based on CO₂ emissions, and the Yaris' emissions place it in Band B1, which is a cost of €270 per year.

Neil Briscoe - Complete Car Adviser
@neilmbriscoe