John Perry
Ceist:268 Mr. Perry asked the Minister for Finance if he will make a decision in the case of a person (details supplied) who has appealed tax relief on his vehicle; and if he will make a statement on the matter. [17022/01]
Written Answers. - Vehicle Registration Tax.
Once legislation governing vehicle registration tax, VRT, is enacted, its administration and appeal processes are a matter for the Revenue Commissioners. I am informed by the Revenue Commissioners that the person referred to in the question made an application on 6 April 2001 for exemption from VRT under the transfer of residence provisions in respect of the registration in the State of his UK registered vehicle. This application was refused because the person was unable to satisfy the Revenue Commissioners that the basic conditions for the relief were met, especially in so far as the place of normal residence was concerned. The person subsequently appealed this refusal under the terms of section 104 of the Finance Act, 1995. The case will be reviewed by the appeals officer, a senior Revenue official who was not involved in the original decision to refuse the exemption. The person will be notified of the outcome of this appeal in due course together with any further rights of appeal should this be appropriate.