John Perry
Question:132 Mr. Perry asked the Minister for Finance if he will intervene on behalf of a person (details supplied) in County Sligo and waive the vehicle registration tax; and if he will make a statement on the matter. [20296/01]
Written Answers. - Vehicle Registration Tax.
Once legislation governing vehicle registration tax is enacted, its administration and appeal process are a matter for the Revenue Commissioners. I am informed by the Revenue Commissioners that the person referred to in the question made application on 4 April for exemption from VRT, under the transfer of residence provisions, in respect of the registration in the State of his UK registered vehicle.
On 26 June the Revenue Commissioners wrote to the applicant advising him that his application was refused on the grounds that he did not have use and possession of the vehicle outside the State for the required six month period prior to his transfer to Ireland. The applicant was furnished with information concerning eligibility for tax relief on transfer of residence and was also advised of the appeal procedures involved where an application for such relief was refused. I further understand that no such appeal has been made to date.