(Cavan-Monaghan) asked the Minister for Finance if CIE import coaches on lease from the United Kingdom free of duty and VAT; and operate these vehicles as part of their coach fleet in competition with the private sector who pay duty and VAT.
Ceisteanna—Questions. Oral Answers. - CIE Coach Imports.
7.
Neither CIE nor any other concern whose principal place of business is within the State is entitled to import coaches on lease from the United Kingdom or elsewhere free of duty and VAT.
(Cavan-Monaghan): Is the Minister sure that CIE do not import coaches from the UK on a six-months lease free of duty or VAT?
The position is that only a person or company whose sole or principal place of residence and whose sole or principal place of business is outside the State may import a coach without payment of duty under the Motor Vehicles (Temporary Importation) Regulations, 1970, and then only on a temporary basis. In such a case the vehicle may be retained in the State for one year which is the normal period allowed from the date of importation. While within the State such imported vehicles may cater for non-resident tourists only and the operators must have an appropriate licence from the Department of Tourism and Transport.
(Cavan-Monaghan): It follows from what the Minister has said that it would be illegal for CIE, whose principal place of business is this country, to import coaches on the lines I have indicated. Is that so?
Yes, that is the case.