Seán Fleming (Laois-Offaly, Fianna Fail)
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Question 305: To ask the Minister for Finance if there are exemptions to the vehicle registration tax imposed on persons who bring in second hand cars from the United Kingdom to here especially where such a car was a present from a family member to an elderly parent; and if an exemption can be made to vehicle registration tax for persons in these situations. [30031/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Exemptions from the payment of vehicle registration tax are provided for in sections 134, permanent relief, and 135, temporary exemption, of the Finance Act 1992. Typical examples of permanent relief, subject to certain criteria, from the payment of VRT are where the vehicle forms part of the assets of a transfer of residence to the State; where the vehicle is acquired by way of inheritance; or where the vehicle is supplied under diplomatic or consular arrangements. Temporary exemption, subject to certain criteria, is available to individuals with domestic ties outside the State who bring the vehicle into the State for private or business use. The Revenue Commissioners confirm that where a vehicle, from the UK or elsewhere outside the State, is transferred from a family member to a parent by way of a gift, normal rates of VRT apply on the registration of such vehicle in the State.