I propose to take Questions Nos. 386 to 389, inclusive, together.
Subject to certain conditions, limitations and restrictions, a vehicle which is validly registered abroad may be granted temporary exemption from the requirement to be registered in the State. Details of the conditions, limitations and restrictions can be found in Section 2 of the Vehicle Registration Tax Manual.
I understand that the Revenue VRT Enforcement Manual includes a table outlining possible scenarios that a Revenue officer may encounter, and the action considered appropriate in each of the scenarios.
Included in the table under the heading “Event” is “where a State resident is encountered for the first time in possession of a vehicle legally brought into the State by a qualified person who has been granted temporary exemption”. “Action” - “the officer should issue a verbal warning to the State resident, and to the qualified person granted temporary exemption where possible, that they are in breach of VRT legislation and that any future similar occurrence may result in the seizure of the vehicle for a possession offence under s.139(3)(a) FA 1992 ”. The officer in required to note the details and record the action taken.
Also included in the table under the heading “Event” is “where it is established that the vehicle is in the State more than 30 days without registration to the satisfaction of the Revenue Commissioners”. “Action” - “the vehicle should be seized for an offence contrary to section 139(3)(a) Finance Act 1992. The officer seizing the vehicle should follow the steps outlined at section 5.7 Detention & Seizure of vehicles. The officer should state the grounds on, and the legislation under which the vehicle is being seized, issue a Notice of Seizure and explain the procedure for contesting the seizure. A cautioned interview should be conducted.” Where a vehicle is being seized, the relevant details must be recorded, and a form of inventory completed.
As regards Section 140(3) of the Finance Act 2001, this allows an officer of the Revenue Commissioners or a member of the Garda Síochána on reasonable suspicion that a vehicle has not been registered in the State, or a vehicle has been converted and a declaration of conversion has not been made or vehicle registration tax has not been paid in respect of a vehicle to detain the vehicle for such period as is required to carry out such examination, enquiries or investigations as may be deemed necessary by the officer or member to determine whether such vehicle has been registered, such declaration has been made or such vehicle registration tax has been paid. When the determination has been made or on the expiry of a period of one month whichever is the earlier, the vehicle is either to be seized as liable to forfeiture under Section 141 or released.
Section 141 (1) of the Finance Act 2001 as amended provides that ‘any goods or vehicles that are liable to forfeiture under the law relating to excise may be seized by an officer’ .
I am advised that a Revenue officer exercises his or her statutory power to either detain or to seize a vehicle depending on the information available to the officer at the time the power is exercised. In addition, internal guidance, to which I have already referred, is provided to the Revenue officers in the VRT Enforcement Manual.
As regards condemnation proceedings, Section 128(5) of the Finance Act 2001 provides that the Revenue Commissioners may in their discretion stay or compound any condemnation proceedings and may restore anything seized which is the subject of such proceedings, and the Minister for Finance may order any such restoration. That provision also provides for restoration of the seized goods.
Finally, I am advised that the Revenue Commissioners have published their Code of Ethics which applies to all of its officers and employees and this is available on the Revenue website: www.revenue.ie. The Office of the Director of Public Prosecutions’ Code of Ethics is publicly available. I understand that the main aim of that Code ‘is to promote and enhance those standards and principles recognised as necessary for the proper and independent prosecution of offences’ . It is further stated that it is intended to supplement rather than to replace applicable codes governing the conduct of lawyers, civil and public servants. The DPP’s Code of Ethics therefore supplements the Revenue Code of Ethics in applicable circumstances.
