Dáil Éireann Debate, Tuesday - 14 October 2014
47. Deputy Pat Deering asked the Minister for Finance if a daycare centre with charitable status may import a minibus from the United Kingdom without paying the full commercial rate of vehicle registration tax. [38870/14]
Amharc ar fhreagraI am informed by the Revenue Commissions that a minibus with a minimum of 10 seats is liable to Vehicle Registration Tax (VRT) at a flat rate of €200 at registration.
There is no specific provision in the legislation for a relief from VRT for an organisation with charitable status. However, in respect of disabled passengers, Statutory Instrument No. 353 of 1994 provides for relief for organisations that are primarily involved in the care and transport of disabled persons and not funded primarily by the State. Further details of this scheme are available on the Revenue website at the following link: http://www.revenue.ie/en/tax/vrt/faqs-vrt.html#section10.
