I am advised by the Revenue Commissioners that Section 134(1) of the Finance Act, 1992 provides for the registration of vehicles without payment of Vehicle Registration Tax (VRT) in a range of circumstances such as transfer of residence, transfer of business, inheritance and diplomatic relief. Section 141(3) of the same Act provides that regulations may be made by the Minister to give effect to the provisions of Section 134. Regulations were made in 1993 and are contained in Statutory Instrument No. 59 of 1993, Vehicle Registration Tax (Permanent Relief’s) Regulations 1993. These regulations deal with the conditions and circumstances under which the relief from VRT may be granted.
The provisions contained in our primary and secondary legislation in relation to VRT are compatible with the provisions of the Treaty on European Union and the Treaty on the Functioning of the European Union.