Written answers

Tuesday, 31 January 2006

8:00 pm

Paudge Connolly (Cavan-Monaghan, Independent)
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Question 355: To ask the Minister for Finance the number of left-hand drive cars imported here by non-nationals since January 2002; and if he will make a statement on the matter. [2963/06]

Photo of Brian CowenBrian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that as a general rule all vehicles imported permanently into the State must register for VRT purposes within 24 hours of arrival. This rule applies equally to vehicles imported by EU and non-EU persons. However, section 135(a) of the Finance Act 1992 permits a European or other foreign registered vehicle which is temporarily brought into the State by a person established outside the State to be exempted from the requirement to register for VRT purposes for a period normally not exceeding 12 months from the date upon which the vehicle concerned was brought into the State.

There is no requirement for vehicles imported under the temporary exemption provisions to be presented to the Revenue Commissioners to avail of the relief. Documents relating to ownership, registration or bringing into the State of the vehicle must be kept with the vehicle when it is in use in the State. When such vehicles fail to meet the conditions for temporary exemption they must be permanently removed from the State or presented for registration. The details of such vehicles are therefore not normally captured or held in the vehicle registration system.

These provisions are in line with Article 39 of the EU Treaty, which provides for the free movement of its workers within member states. The Deputy may wish to note that a reciprocal arrangement is also in place for our own State residents in fellow member states.

Permanently imported left-hand drive cars must be registered in the vehicle registration tax system and issued with Irish registration plates. However, in the registration process it is not obligatory either to identify such vehicles as left-hand drive or to provide the nationality of the persons importing the vehicles. However, I am informed by the Revenue Commissioners that based on information entered by customers on VRT form 4, at the time of registration, the numbers of left-hand drive cars known to have been imported in the years 2002, 2003, 2004 and 2005 are as follows:

Year Numbers of declared left-hand drive cars imported
2002 918
2003 937
2004 1,335
2005 1,630

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