Dáil Éireann Debate, Wednesday - 8 June 2016
155. Deputy Pat Deering asked the Minister for Finance the paperwork that needs to be presented to the Revenue Commissioners for a passenger vehicle that has been converted to a crew cab in order to avail of the 13% vehicle registration tax. [15011/16]
View answerI am advised by Revenue that, as a minimum, the documentation required to show a vehicle meets the criteria for the 13.3% vehicle registration tax rate depends on whether the vehicle is a new unregistered vehicle or if it is a previously registered vehicle.
If the vehicle has not been registered previously in any jurisdiction, a 'type approval certificate' is the documentation required. This is issued by a national type approval authority such as the National Standards Authority of Ireland (NSAI). If the vehicle has been converted since its most recent registration a 'Declaration of Conversion' by the owner and by a suitably qualified individual, supported by a NSAI report given by an approved test centre, is the documentation required.
Revenue may require further information as part of its consideration of the matter, depending on the circumstances of any particular case.
