Dáil Éireann Debate, Tuesday - 20 March 2018
103. Deputy Noel Grealish asked the Minister for Finance when the policy regarding VRT refunds under the VRT export repayment scheme was changed (details supplied); the date this policy change was implemented; and if he will make a statement on the matter. [12603/18]
Amharc ar fhreagraI am informed by Revenue that the Finance Act 1992, section 135(D) provides for the repayment, in certain circumstances, of Vehicle Registration Tax where a vehicle is permanently exported from the State. This section was commenced with effect from 8 April 2013.
Subsection (5) of this section originally provided that Revenue must make the repayment to the person named on the Vehicle Registration Certificate (VRC). However, an updated VRC is only issued where a vehicle is sold on to a private individual and not where a vehicle is held in stock by a motor dealer. To ensure that the export repayment is made to the current owner of an exported vehicle, this section was amended by the Finance Act 2013 to provide instead for repayment to the person named on the National Vehicle Data File (NVDF) that is maintained by the Department of Transport, Tourism and Sport, as this file contains the most up to date information on vehicle ownership, including motor dealers.
I am advised by Revenue that this provision has not been changed since its introduction in 2013 and is referenced on the Revenue website at https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/export-repayment-scheme/making-a-claim.aspx and on the NCTS website at https://www.ncts.ie/1201.
