Dáil Éireann Debate, Wednesday - 19 October 2022
76. Deputy Marian Harkin asked the Minister for Finance if he will provide statistics relating to the use of the seize and release VRT enforcement procedure to obtain roadside cash payment of compromise penalties for September 2022, in tabular form (details supplied); and if he will make a statement on the matter. [52452/22]
View answerI think it is important, having regard to the framing of the Deputy’s question, to state that I am satisfied that the objective of the implementation of Revenue’s statutory powers to seize and release, which may lead to the payment of compromise sums, is not an objective in its own right but rather is a facilitation for a person who makes the decision to pay this sum arising from their VRT non-compliance and in order to secure the immediate release of their vehicle. This option is provided for by statute.
I am advised by Revenue that its approach to enforcement of the law relating to Vehicle Registration Tax (VRT) is that in each instance where a failure to comply with the relevant legal requirements is detected, the matter is dealt with in a manner that is fair and proportionate in the circumstances of the particular case. Section 5.4.2 of the VRT enforcement manual gives examples of the forms of action appropriate in the various situations that a Revenue Officer may encounter.
In certain instances, a warning will be given or a VRT Demand Notice issued in accordance with Section 5.5 of the VRT enforcement manual.
A vehicle may be detained under section 140(3) of the Finance Act 2001 where an Officer has reasonable suspicion that the vehicle has not been registered in the State, has been converted and a declaration of conversion has not been made, or VRT has not been paid. It may be detained for such period as is required by the Officer to carry out enquiries to determine whether such vehicle has been registered, such declaration has been made or such VRT has been paid. The period of detention is the earlier of the period of time taken to make such enquiries or on the expiration of a period of one month.
Where an Officer forms the view that a person is a resident of the State and is in possession of an unregistered vehicle contrary to section 139 of the Finance Act 1992, and that the person has had the vehicle in the State for in excess of a 30-day period, the vehicle may be lawfully seized in accordance with Section 141 of the Finance Act 2001.
Depending on the circumstances of the particular case, Officers may offer release of the vehicle at the roadside pursuant to the provisions of s.144(2) of the Finance Act 2001 on payment, of a compromised sum.
I am advised by Revenue that the number of warnings issued, detentions, vehicles seized for VRT related offences and the number of cases where a compromise sum was paid for the month of September 2022 is set out in tabular form below:
|
2022 |
Warnings |
Detentions (s.140 FA 2001) |
Seizures (s.141 FA 2001) |
Vehicles restored pursuant to s.144(2) FA 2001 on payment of a compromise sum |
Vehicles released pursuant to s.144(3)(a) FA 2001 on payment of a compromise sum |
Total value of compromise sum paid pursuant to s.144(2) FA 2001 |
|
September |
4 |
1 |
77 |
72 |
1 |
€61,122 |
