Vol. 435 No. 5
56 Mr. Durkan asked the Minister for Finance when a decision in the case of persons (details supplied) in County Kildare who have applied for the importation of a vehicle will be made, in view of the fact that all information has been supplied and that the applicants need to have the vehicles insured in this country.
I am informed by the Revenue Commissioners that the particular application for relief from payment of vehicle registration tax under the provisions of the Vehicle Registration Tax (Permanent Reliefs) Regulations, 1993 has been refused.
The regulations provide that the 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 application in this case was made by the woman concerned in respect of a car registered and insured in her name. Her application stated that she had acquired her car on 26 January, 1993 and had transferred her residence to the State on 6 August, 1993. However, the information available to the Revenue Commissioners is that the person concerned made a claim to unemployment assistance at Maynooth Employment Office on 10 March 1993 and was subsequently awarded unemployment benefit. She continued to receive unemployment benefit up to 28 September, 1993, when she transferred to disability benefit. The Revenue Commissioners are satisfied that this indicates that the person concerned had transferred her residence to the State prior to 10 March, 1993, and not 6 August, 1993 as stated by her in her application for relief. As she did not have possession and use of the car for the required six months prior to transferring her residence to the State, she cannot qualify for relief under the provisions of the Vehicle Registration Tax (Permanent Reliefs) Regulations, 1993.
I am informed by the Revenue Commissioners that the decision in this regard is being conveyed to the person concerned. If she feels that the basis of the decision is wrong, she may lodge an appeal with the Commissioners.
