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Vehicle Registration

Dáil Éireann Debate, Wednesday - 30 April 2014

Wednesday, 30 April 2014

Questions (123, 124)

Charlie McConalogue

Question:

123. Deputy Charlie McConalogue asked the Minister for Finance if the Revenue Commissioners will accept a fresh application for a VRT exemption certificate from a person (details supplied) which will include fresh evidence additional to that submitted with an earlier application which was not granted; and if he will make a statement on the matter. [19710/14]

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Charlie McConalogue

Question:

124. Deputy Charlie McConalogue asked the Minister for Finance if the Revenue Commissioners will consider a fresh application for a VRT exemption certificate for a vehicle in a situation where an initial application has been refused and the appeal period expired, and where additional evidence can be provided to demonstrate the eligibility of an application; if such a fresh application cannot be considered, if he will provide reference to the appropriate section in legislation or regulation that prevents the Revenue Commissioners from considering such a fresh application; and if he will make a statement on the matter. [19711/14]

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Written answers

I propose to take Questions Nos. 123 and 124 together.

I am advised by the Revenue Commissioners that temporary exemption from the payment of Vehicle Registration Tax (VRT) is provided for under S. 135 of the Finance Act 1992, as amended. Subject to certain conditions, restrictions and limitations, a qualifying vehicle, i.e. a vehicle which is validly registered outside the State, may be granted temporary exemption from the requirement to be registered in the State.  On receipt and examination of the required documentation to process an application, an officer will make a determination on the application.  In the event of an application being refused, the officer outlines the grounds for refusal and the appeal process is clearly explained to the applicant.  Sections 145 and 146 of the Finance Act 2001 govern the appeal procedure and allow the applicant two months to lodge an appeal.  The vehicle registration tax due on the vehicle must be paid before the appeal can be processed. 

Following receipt of an application for temporary exemption from the person (details supplied), a designated Revenue official met the person on 23/05/2013. During this meeting the person was informed that the application was being refused as the official, having examined the supplied documentation, was not satisfied that the required criteria were met. The refusal letter issued to the person on 29/05/2013 and clearly stated that any appeal concerning the refusal to grant the temporary exemption must be made within two months of the date of refusal.  Documentation outlining the appeals procedure was also enclosed.  

On 31/01/2014, further documentation regarding the application was supplied to the designated official but was returned to the applicant. The reason for this was conveyed by letter dated 05/02/2014 which outlined that, as the period within which an appeal could be lodged had expired, Revenue would not consider any additional documentation in relation to the application.

When an application for exemption from VRT is lodged, it is the responsibility of the applicant to furnish the required proofs to meet the necessary criteria. If all of these proofs are not available at that time, the applicant will be given a period within which to produce these proofs.  However, if after the expiry of this period, these proofs are still not forthcoming, the application will be refused. The applicant has the opportunity to lodge an appeal and present the proofs, should they become available, to the Appeals Officer. Where the appeal process has not been availed of, there is no provision for Revenue to continue processing an application.

Where an applicant is deemed ineligible for any of the legal exemptions from VRT in respect of vehicles registered in another Member State, or, if a person brings in a non-State registered vehicle into the State which is not exempt from payment of VRT, that person is legally obliged to register the vehicle and pay the appropriate tax in order to use it in this jurisdiction.  Failure to do so within the prescribed period (30 days) constitutes an offence under Section 139 of the Finance Act 1992.

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