From: denis [denismurphy@blackwatermotors.ie]
Sent: 14 April 2009 16:49
To: Commission on Taxation Info
Subject: Vehicle Registration Tax

Attachments: Vehicle Registration Tax.doc

 
Dear Sirs,

I attach a submission on Vehicle Registration Tax. This submission was originally prepared in the Autumn of 08 and 
given to various government and non government politicians. Unfortunately, it correctly predicted the collapse 
in new car sales in 09 and this document predicts that this collapse will continue even as the economy recovers 
mainly due to the excessive price of cars in Ireland due to taxation.

This submission attempts to explain what has happened in the marketplace and what has caused the collapse in the 
market in 09. There is much misinformation about what has caused this collapse all of it inaccurate.
This submission hopes that someone within the commission for taxation will read this document and understand what 
has happened in the market and take decisions based on correct information. If decisions on VRT are taken based on 
correct information, then we can live with the consequences of these decisions.

I am MD of Blackwater Motors in Fermoy. We are a main dealer for VW, VW Commercials and Audi. We employ approximately 
70 people. We are currently expanding out operations in Cork City. We are one of the largest car dealerships in the 
country. I am a Chartered Accountant by profession and I have been involved in the retail motor industry for 20 years. 
I have studied market trends and conditions both in Ireland and abroad and would consider myself an expert on the retail 
car industry in Ireland. I believe that my analysis of the market is correct and I would welcome the opportunity of 
discussion my submission with you.



Denis Murphy 	Bcomm, FCA
Managing Director
Blackwater Motors

denismurphy@blackwatermotors.ie

025 49500