Written answers
Tuesday, 30 April 2024
Department of Finance
Motor Industry
John McGuinness (Carlow-Kilkenny, Fianna Fail)
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237. To ask the Minister for Finance if he will expedite approval for the importing of a 2018 car by a family returning to work in Ireland (details supplied) having lived in England for the past 12 years and who are now experiencing bureaucratic challenges. [19093/24]
Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that each application for the exemption or relief from Vehicle Registration Tax (VRT) under the Vehicle Registration Tax (Permanent Reliefs) Regulations 1993 is considered on a case-by-case basis.
Revenue has confirmed that a Transfer of Residence (TOR) exemption application was submitted by the persons concerned on 9 March 2024 with further supporting documentation submitted between the 11 March and 24 April. Revenue has further advised, following a review of the supporting documentation, that the exemption was granted on 25 April 2024, with notification issuing to the person concerned on the same day.
Further guidance in relation to both VRT exemptions and reliefs, including the exemption from VRT on the basis of a ‘Transfer of Residence’ (TOR), and the VRT appeals procedure can be found on the Revenue website at www.revenue.ie/en/vrt/index.aspx.
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