Enda Kenny
Question:46 Mr. Kenny asked the Minister for Finance the reason it was necessary for a person (details supplied) in County Mayo to pay VAT on a legitimately imported vehicle; and if he will make a statement on the matter.
Written Answers. - County Mayo VAT Payment.
I am informed by the Revenue Commissioners that value-added tax was properly payable on the vehicle at point of importation. As a VAT registered person, the individual concerned is entitled to take credit through his bimonthly VAT returns for any tax borne by him on importation of goods for the purpose of his business.