Michael Creed
Question:97 Mr. Creed asked the Minister for Finance the reason a person (details supplied) in County Cork was not exempted from payment of vehicle registration tax. [11345/95]
Written Answers. - Vehicle Registration Tax.
The Vehicle Registration Tax (Permanent Reliefs) Regulations, 1993 were made to give effect to the reliefs contained in section 134 of the Finance Act, 1992. Under the terms of these regulations a vehicle may be registered without payment of vehicle registration tax if it is the personal property of a private individual transferring his normal residence to the State and has been in the possession of and used by him outside the State for a period of at least six months before the date on which he ceases to have his normal residence outside the State. Evidence must be supplied to the Revenue Commissioners within one month of the date of the application for relief that the requirements have been satisfied.
The person concerned applied for relief from VRT under the transfer of residence provisions. He was advised of the evidence required to substantiate his claim. This evidence comprised proof of him having had his normal residence abroad for at least six months after the acquisition of the vehicle and proof of using the vehicle outside the State during the same period. As the evidence requested was not produced the application was refused and the means of appealing against the decision were outlined to him. The applicant then paid the appropriate VRT.
I am informed by the Revenue Commissioners that they are satisfied that the person concerned was aware of the nature of the evidence required to support his claim and that he had been given reasonable opportunity to produce this evidence. In the circumstances the Commissioners are satisfied the VRT was correctly payable. It is open to the person concerned to appeal the decision to the Vehicle Registration Tax Section, Bridgend, County Donegal and if his appeal is successful the VRT paid will be refunded to him.