Vol. 436 No. 4
96 Mr. Gallagher (Laoighis-Offaly) asked the Minister for Finance if he will have arrangements made for permission to be granted for the resale without penalty, because of faults, of a motor car legally imported into the State by a person (details supplied) in County Offaly.
The Revenue Commissioners are responsible for the registration of vehicles in the State and the collection of vehicle registration tax. Section 134 of the Finance Act, 1992 enables a vehicle to be registered in the State without payment of vehicle registration tax if the vehicle is the personal property of a private individual when s/he is transferring his/her normal residence from a place outside the State to a place in the State. Regulations provide that a vehicle which has availed of this relief cannot be sold, hired out, lent, given as security or otherwise diposed of in the State during the period of 12 months following its registration unless the vehicle registration tax is paid on it. The Regulations also provide that the Commissioners may waive this restriction where they are satisfied that there are circumstances which justify the non-payment of the tax.
I am informed by the Revenue commissioners that the person concerned had a car registered last July which was imported under the transfer of residence provisions. If he wishes to dispose of the car before July, 1994 he may apply to the Vehicle Registration Office, Tullamore, County Offaly to have the restriction lifted and his case will be considered.
