Dáil Éireann Debate, Wednesday - 13 May 2015
63. Deputy Pearse Doherty asked the Minister for Finance the reason a car, which has been fully approved under the national car test, must also pass a vehicle export examination before its owner may export it under the vehicle registration tax export repayment scheme. [18836/15]
Amharc ar fhreagraI am advised by the Revenue Commissioners that section 135D(1) of the Finance Act 1992 provides for a number of verification checks that must be carried out on a vehicle prior to its exportation. One of these checks is a physical examination to ensure that the vehicle is that which is declared for export and is generally in working order. The examination is neither equivalent to, nor a replacement for, the National Car Test. Comprehensive details of the requirements for the Export Repayment Scheme are on the Revenue website at the following link: http://www.revenue.ie/en/tax/vrt/export-repayment-scheme/faqs.html.
