Ned O'Keeffe
Question:75 Mr. N. O'Keeffe asked the Minister for Finance if he will consider exempting a vehicle from VRT for a person (details supplied) in County Cork. [14170/02]
Written Answers. - Vehicle Registration Tax.
I am informed by the Revenue Commissioners that the person concerned made an application for exemption from VRT in respect of a UK registered vehicle, under the transfer of residence provisions. This was refused on the basis that the person was unable to satisfy the Commissioners that he had possession and use of the vehicle abroad for at least six months before transferring his residence to the State, as required in the relevant legislation. This refusal has been appealed under the terms of section 145 of the Finance Act, 2001, and a review of the decision in this case is currently being carried out. The person will be advised of the outcome of this appeal in due course and of the further rights of appeal under section 146 of the Finance Act, 2001, if this is appropriate.
It would not be appropriate for me to comment further while the appeal process is under way or to attempt to anticipate the outcome of such an appeal.