I am advised by the Revenue Commissioners that one of the persons in question sought exemption from Vehicle Registration Tax (VRT) on two vehicles imported on 1 October 2008. In his application for the exemption in respect of those two vehicles, he claimed that the transfer of residence from the UK took place on that date. Exemption from VRT on those two vehicles was refused because the person in question had, several months previously, been granted exemption from VRT on another vehicle based on the fact, declared by himself, that he had transferred residence from the UK on 2 January 2008. Having examined the completed documentation and the evidence supporting both the date of acquisition of that vehicle and the date of transfer of residence, Revenue granted the VRT exemption based on 2 January 2008 as the transfer date.
By virtue of Statutory Instrument No. 59 of 1993, paragraph 4(5)(b), VRT exemption on the grounds of transfer of residence cannot be granted if such exemption was availed of in the previous five years. Furthermore, to qualify for VRT exemption on transfer of residence, the applicant must have had possession of and used the vehicle outside the State for at least six months prior to transfer. One of the two vehicles that was refused the exemption was only acquired one month before the persons' declared date of transfer of residence while the second vehicle was acquired one week after that date.
On the basis of the details supplied in respect of the two vehicles in question at present, indicative VRT liabilities of €862 and €2,385 respectively apply. The final VRT liabilities cannot be determined until the vehicles are inspected by Revenue. Sligo Vehicle Registration Office has been in recent communication with the person in question and, having regard to his circumstances, arrangements are being made to inspect the vehicles at a location close to his residence for his convenience.