I am informed by the Revenue Commissioners that 'haulage' vehicles owned by or registered in the name of a company registered in Northern Ireland may be driven or used by persons established in the State, provided that the company in question has its only or principal place of business outside the State. In such instances, the vehicles may be used only for business purposes on behalf of the company established in Northern Ireland; they may not be disposed of, hired out or lent to a person established in the State; and may not be used in the State for business purposes (e.g. transport of goods between places in the State) unless authorised by law.
If the Deputy has specific information about the use of vehicles registered in Northern Ireland by a business whose principal place of business is not outside the State he should provide it to Revenue. Any such information passed to the Revenue Commissioners will be treated in strictest confidence.