Tuesday, 15 October 2019

Questions (133)

Michael Healy-Rae

Question:

133. Deputy Michael Healy-Rae asked the Minister for Finance if exemptions can be made in the case of a person (details supplied); and if he will make a statement on the matter. [41613/19]

View answer

Written answers (Question to Finance)

I am advised by Revenue that two specific reliefs are provided for in section 134(1), Finance Act 1992 in respect of persons transferring their residence to the State and transferring a business into the State. Qualifying conditions are set out in Statutory Instrument No. 59 of 1993 Vehicle Registration Tax (Permanent Reliefs) Regulations, 1993 in respect of transfer of residence (regulation 4) and transfer of business (regulation 5).

In general, where a person is transferring their residence they must show to the satisfaction of Revenue that they have had possession and use of the vehicle for greater than six months prior to the transfer in the UK. In respect of a transfer of business, a vehicle may avail of the tax relief if it has been used by the business that is transferring for a period of at least twelve months prior to the date of ceasing business in the UK and starting up a similar activity in the State. In respect of the transfer of residence or a transfer of business, the vehicle must be brought into the State within twelve months.

Where Revenue finds that the conditions for the relief involved have not been met then it will point out the shortcomings in the application to the applicant and try to resolve them. Where it cannot be resolved to Revenue's satisfaction then the application for relief from the tax will not be allowed. If the deputy wishes to provide more details of this particular case, my officials can refer the matter to Revenue for direct reply.

Further information on the reliefs can be found on the Revenue website at the following link: https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/reliefs-and-exemptions/index.aspx and in respect of appeals at https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/appeals/index.aspx.