Vol. 521 No. 6
87 Mr. O'Shea asked the Minister for Finance if he will resolve the situation whereby a person (details supplied) in County Waterford has paid VAT on a new motor cycle both in France and in Ireland; and if he will make a statement on the matter. [17812/00]
I understand that a new motorcycle is a means of transport as defined in the EU sixth VAT directive and accordingly on the acquisition of such a vehicle, VAT must be accounted for in the member state of destination of the vehicle, in this case Ireland. I am informed by the Revenue Commissioners that both vehicle registration tax – VRT – and VAT were charged on the motorcycle referred to by the Deputy when it was registered here on 10 May 2000.
I understand from information supplied by the Deputy that the French authorities acknowledge that VAT should not have been charged by the motorcycle dealer when the motor bike was purchased in France. The person concerned will therefore need to seek reimbursement of the tax charged directly from the dealer in question. The claim for reimbursement should be accompanied by evidence that the vehicle has been registered and VAT paid in Ireland and also by a copy of the correspondence received from the French authorities.
