I am advised by the Revenue Commissioners that in order to qualify for relief from Vehicle Registration Tax a person must have use and possession of a vehicle for six months before transferring residence to Ireland. The individual concerned did not have possession and use of the vehicle for six months before he transferred residence to Ireland and accordingly does not qualify for the relief.
It is open to the individual concerned to appeal the decision of Revenue. The individual concerned was advised by Revenue in writing on 23 December 2014 regarding the appeals process.