Vol. 439 No. 3
60 Mrs. Doyle asked the Minister for Finance the procedures for importing cars from the United Kingdom which are leased by the DHSS for recipients of United Kingdom motability allowance, the cars continuing in the ownership of the DHSS, or motability; if he will investigate an incident which happened to a person (details supplied) in County Wexford; and if he will allow the VRT Office to extend compliance time in order to have the matter investigated.
Under the provisions of the Finance Act, 1992 all vehicles in the State, unless subject to an exemption, must be registered with the Revenue Commissioners and the appropriate vehicle registration tax — VRT — paid. Exemption from payment of VRT is permitted in a number of specific circumstances, including transfer of residence. On importing a foreign registered car a person who is normally resident in the State must report to a Vehicle Registration Office within one working day to register the car. The car will be examined by a Revenue Official to determine its value and the VRT due. It is an offence to be in possession of an unregistered car and to fail to pay the VRT due.
I am informed by the Revenue Commissioners that the person concerned was observed by officers of Customs and Excise on 9 February 1994 driving a United Kingdom registered car. It was established that the driver is normally resident in the State and that he had imported the car in 1993. As he was not entitled to be in possession of an unregistered car, and was not entitled to an exemption from payment of VRT, the car was seized. It was released to him on payment of a compromise sum of £700, in lieu of prosecution. The car was released on condition that the car be registered and VRT paid, or removed permanently from the State, before 25 February 1994. The Revenue Commissioners are prepared to extend this time limit to 11 March 1994.
The fact that the car in question is owned by a UK leasing company does not affect its liability to registration here if used in the State by a State resident. I am informed, however, that it is an express condition of the leasing agreement in this case that the car should not be removed from the United Kingdom.
