Vol. 508 No. 1
393 Mr. McGuinness asked the Minister for Finance the reason a refund of vehicle registration tax was not made to a person (details supplied) in County Kilkenny who imported a vehicle in 1990 on transfer of residence; if all correspondence and items of proof offered in the case from 1990 to 1997 will be re-examined with a view to granting the refund; and if he will make a statement on the matter. [17933/99]
I am informed by the Revenue Commissioners that this question arises from the importation of two Mercedes vehicles by the husband of the person (details supplied) in 1990. Relief from Motor Vehicle Excise Duty, which was payable at that time, and Value Added Tax was sought under the transfer of residence provisions. This relief was refused in respect of one of the vehicles because certain fundamental requirements for the relief were not shown to be met.
This refusal was reviewed in full in the course of the preparation of a report on the case to the Ombudsman in 1991. The case was subsequently reviewed in 1995 following representations on behalf of the person. It was also discussed with the person on a number of occasions at that time. The case was again the subject of prolonged and detailed consideration at the highest level by the Revenue Commissioners in 1997, in response to further representations in the matter.
In the course of the various examinations of this case that have been carried out over the years, no evidence has been discovered and no new evidence has been provided to show that the initial refusal of the application was incorrect.
Notwithstanding the foregoing, the Revenue Commissioners have again re-examined the papers in this case and remain satisfied that the initial refusal of the relief sought was correct.
