Car sellers have urged the Government to exempt safety features on cars from vehicle registration tax (VRT).
The Society of the Irish Motor Industry (Simi) said the measure could contribute to safety on the roads.
"It is a scandal that the State makes these safety features more expensive for motorists to purchase", Simi's deputy chief executive, Alan Nolan, said.
VRT is between 22.5 per cent and 30 per cent of the open market selling price of a new car, which includes the manufacturer's price plus VAT. The percentage depends on the engine size of the car.
VRT is also payable on second-hand cars being imported into Ireland.
Simi also said it was concerned that sales of new cars had fallen for the second month running despite the fact that the economy remained strong.
Overall year-to-date sales for new cars are 176,156, up 3.93 per cent on the first 10 months of 2005. Sales of new cars in October totalled 4,065, down 4.51 per cent on October 2005. Sales of new cars in September were 6,145, down 12.26 per cent on September 2005.