Michael Ring
Ceist:360 Mr. Ring asked the Minister for Finance if a person (details supplied) in County Mayo will be approved for a refund of motor vehicle tax. [1606/00]
Written Answers. - Vehicle Registration Tax.
I am informed by the Revenue Commissioners that the vehicle in question was registered on 18 September, 1996 on payment of vehicle registration tax VRT amounting to £731. This was based on a chargeable value of £2,500 which took account of the fact that the vehicle, including its engine, was in poor condition at that time.
Under VRT legislation, the circumstances in which a vehicle may be deleted from the register and the VRT repaid are that the Revenue Commissioners are satisfied that such deletion is warranted by exceptional circumstances which arise within seven working days after registration and the vehicle has not been licensed for road tax purposes. As the two conditions outlined above have not been met in this case, it is regretted that the VRT in question cannot be repaid.