Vol. 462 No. 3
52 Mr. N. Ahern asked the Minister for Finance if the vehicle registration tax of £6,300 paid when a London type taxi was imported from the United Kingdom can now be reclaimed as the vehicle had major mechanical problems and has been re-exported permanently; and the way in which the refund can be claimed. [4666/96]
I am informed by the Revenue Commissioners that vehicle registration tax is not, in fact, charged on the importation of a vehicle into the State, rather it is charged on the registration of a vehicle in the State. Similarly VRT is not repayable on the re-exportation of a vehicle but it may be repaid in the event that deregistration is permitted. Section 134 (6) of the Finance Act, 1992, makes provision for such deregistration and consequent repayment of VRT in exceptional circumstances which arose within seven days after registration took place and provided that the vehicle in question had not been registered for road tax under the Road Traffic Act, 1952. An application for deregistration should be lodged in the first instance at the local Vehicle Registration Office.
If the Deputy asks the person in question to contract the VRT Administration Branch at 01 6792777 ext. 4202, staff there will be in a position to provide further advice.
