Seán Kenny
Question:148 Deputy Seán Kenny asked the Minister for Finance the penalties that apply to drivers who fail to pay vehicle registration tax; and if he will make a statement on the matter. [22924/12]
View answerTuesday, 8 May 2012
Questions (99)
Written answers
I am advised by the Revenue Commissioners that Section 139, Finance Act 1992 as amended covers a range of offences and penalties in relation to Vehicle Registration Tax.
In general, VRT offences are in four categories: offences connected to registration/payment of VRT; offences committed by persons authorised by the Revenue Commissioners; offences associated with certificates and declarations; and offences associated with fraudulent repayment claims.
One of the penalties provided for in Section 139 could apply, on conviction, to a driver who fails to pay Vehicle Registration Tax.
The penalties involved range from a fine of €5,000 on summary conviction and forfeiture of the vehicle to a fine of €12,695 or three times the VRT concerned, whichever is the greater, and/or up to 5 years imprisonment on indictment for cases of serious evasion of the tax.