Michael Healy-Rae
Ceist:143. Deputy Michael Healy-Rae asked the Minister for Finance the status of a refund for a person (details supplied); and if he will make a statement on the matter. [14409/18]
Amharc ar fhreagraWednesday, 28 March 2018
Ceisteanna (143)
Freagraí scríofa
I am informed by the Revenue Commissioners that all vehicles that are type approved are required to be registered under the provisions of the Finance Act 1992, Part II, Chapter IV. This includes “quads” that are approved for use under the provisions of Regulation (EU) No 168/2013 “on the approval and market surveillance of two- or three-wheel vehicles and quadricycles”. The VRT charge is based on the cubic centimetres of €2 per cc up to and including 350cc and €1 per cc thereafter, with a depreciation allowance for the age of the vehicle. Revenue collects this tax when a vehicle is registered.
The vehicle in question was required to be registered as it had been type approved and the correct VRT was charged and collected at the time of registration. The VRT, €495, was calculated on the basis of the cubic centimetres including an element of depreciation because of the age of the vehicle.
As advised in the correspondence of 28 February 2018 from the Tralee Revenue Office, there are a number of reliefs and exemptions from the tax provided for in the Finance Act 1992, section 134 (permanent reliefs such as transfer of residence, bequest, diplomatic etc.) and section 135C (remission or repayment for hybrid and electric vehicles). On the basis of the information provided, the case notified does not qualify for any of these reliefs or exemptions. If there are further reasons why the vehicle should qualify for a refund, these should be advised to the Tralee Revenue Office along with any documentation in support of the claim being made.