I am advised by Revenue that vehicles, in respect of which certain offences relating to Vehicle Registration Tax (VRT) are committed, are liable to forfeiture and may be seized. The offences in question include evasion of VRT, failure to pay VRT, and being in possession of an unregistered vehicle unless the person concerned is an authorised person or the vehicle has an exemption.
Revenue’s approach to enforcement of the law relating to VRT is that each situation where a failure to comply with the relevant legal requirements is detected is dealt with in a manner that is fair and proportionate in the circumstances of the particular case. In certain instances, a warning will be given or a VRT Demand Notice issued. In other cases, however, such as where it is established that the vehicle has been in the State more than 30 days without being registered, the vehicle would be seized. Revenue may release a vehicle after seizure, in situations, for example, where the detected offence is a first offence and the person concerned agrees to pay a compromise penalty.
If a vehicle is not released following seizure, the person concerned may, if he or she considers that there are grounds for doing so, serve on Revenue, within a month, a notice of claim indicating the reasons why it is considered that the vehicle is not liable to forfeiture.
If a notice of claim is received from the person concerned, Revenue may, if they consider that the vehicle should not be released, take Court proceedings to have it declared to be forfeited.
If a notice of claim is not received from the person concerned, the vehicle is deemed to have been condemned as forfeited.