Dáil Éireann Debate, Tuesday - 3 February 2015
245. Deputy Derek Keating asked the Minister for Finance if VRT paid on cars in 2009, which had been imported from the UK throughout 2008 and kept in storage never having been driven on Irish roads and eventually both scrapped, can be refunded. [4564/15]
View answerI am informed by the Revenue Commissioners that section 134(6), Finance Act 1992 provides for a repayment of Vehicle Registration Tax where the deletion of a vehicle from the register is warranted by exceptional circumstances which arose within 7 working days after the registration of the vehicle by Revenue and where the vehicle has not been "motor taxed" under the Finance (Excise Duties) (Vehicles) Act 1952. The vehicles in question do not satisfy this provision and there are no further provisions to allow for the repayment of VRT in the circumstances outlined.
