Dáil Éireann díospóireacht -
Tuesday, 30 Nov 1993

Vol. 436 No. 4

Written Answers. - Time Sale Restriction on Car.

Michael Finucane

Ceist:

101 Mr. Finucane asked the Minister for Finance the justification for the placing of a time sale restriction on a car of a person (details supplied) in County Limerick who was living in the UK for over five years, who brought over the vehicle and now intends to sell the vehicle, which would assist in providing finance for a new business for this person; if he will remove the time scale restriction in view of the circumstances of the case; and if he will make a statement on the matter.

Minister for Finance (Mr. B. Ahern)

The Revenue Commissioners are responsible for the registration of all vehicles in the State and the collection of vehicle registration tax. Section 134 of the Finance Act, 1992 permits a vehicle to be registered in the State without payment of vehicle registration tax if it 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 disposed of in the State during the period of 12 months following its registration unless the vehicle registration tax is paid on it. However, the Regulations also provide that this restriction may be waived by the Commissioners 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 June which was imported under the provisions outlined above. An application to remove the conditions regarding the disposal of the car was recently made on behalf of the person to the Commissioners. As they are satisfied that circumstances exist for granting the application they have authorised the removal of the restriction. The person is now free to dispose of the car in the State.