Dáil Éireann Debate, Tuesday - 28 February 2017
240. Deputy Jim Daly asked the Minister for Finance his plans to amend legislation to reflect the European Commission's decision that a foreign vehicle, if not intended to be used in the member state on a permanent basis, should be exempt from vehicle registration tax under the free movement of capital; and if he will make a statement on the matter. [10314/17]
Amharc ar fhreagraThe requirement to register a vehicle is provided for in Part II, Chapter IV of the Finance Act 1992. This legislation provides that unregistered vehicles may only be held by authorised persons (usually motor dealers) or where the vehicle is the subject of an exemption and provides for a range of offences and penalties including fines and forfeiture of the vehicle. Where a person imports an unregistered vehicle into the State, it is a legal requirement that the vehicle is registered within 30 days. Other than in these circumstances, possession or use of a vehicle that has not been registered in the State is not permitted.
The Deputy should be aware that an effective system of registration is essential for a variety of reasons, including insurance of vehicles, roadworthiness checks, motor taxation and enforcement of the law in relation to motoring offences.
I am aware of the relevant Court of Justice of the European Union Judgments in these matters and I am satisfied that none of the Judgments impact our existing legislation concerning registration of vehicles.
I have no plans to amend the legislation in this regard.
