Vol. 434 No. 6
70 Mr. Durkan asked the Minister for Finance if excise duty or other duties are payable by persons (details supplied) in County Kildare, who purchased a motor car in the United Kingdom in January 1993, while working there but who have since returned to Ireland and set up a permanent home since August 1993, and who have been requested to pay £1,400 duty; and if he will make a statement on the matter.
I am informed by the Revenue Commissioners that the persons concerned applied at the Vehicle Registration Office, Naas, County Kildare, on 1 September 1993 for relief from payment of vehicle registration tax on their motor car under the Vehicle Registration Tax (Permanent Reliefs) Regulations, 1993. These regulations provide that a person transferring residence to the State may be granted relief from payment of vehicle registration tax provided he had possession and use of the vehicle for at least six months prior to taking up residence in the State. The basis of the claim for the relief in this case was that the persons concerned transferred their residence to the State on 6 August, 1993, having had possession and use of the car since they acquired it in the UK on 26 January 1993.
Documents have been produced in support of their claim and these are now being examined. They have also been asked to produce additional evidence in the form of the husband's UK P45 to indicate when their residence in the UK ceased. On receipt of the documents requested further consideration will be given to the case and the applicants will be notified of the outcome. The Commissioners inform me that the fact that the persons concerned have been asked for further documentary evidence does not indicate that their application for relief is likely to be refused. The Commissioners have not sought payment of vehicle registration tax at this stage. The amount quoted was merely an estimate given to the applicants of vehicle registration tax that would be payable if they do not qualify for relief.
