Vol. 547 No. 1
419 Mr. Penrose asked the Minister for Finance if the appeals office of the VRT administration branch has received an appeal from a person (details supplied) in County Westmeath which has included two clear grounds therein; the reason the person's application for relief or exemption of payment of excise duty and VRT should be successful; if a decision has been made thereon; and if he will make a statement on the matter. [1848/02]
I am informed by the Revenue Commissioners that the person referred to in this question was refused exemption, under transfer of residence provisions, from payment of vehicle registration tax in respect of a vehicle which the person was bringing into the State from the United Kingdom. The refusal was on the basis that the person was unable to provide satisfactory evidence to show that she-he had possession and use of the vehicle in the UK for the required period before it was brought into the State. I understand that the refusal was upheld on appeal under the terms of section 145 of the Finance Act, 2001. I further understand that the person in question has requested a hearing of the case before the appeal commissioners under the terms of section 146 of the Finance Act, 2001. I am informed that the hearing has been granted and the appeal is scheduled for hearing by the appeal commissioners on 11 February 2002. Under the circumstances, it is not appropriate for me to comment further on this matter.
