Joan Burton (Dublin West, Labour)
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Question 337: To ask the Minister for Finance the situation regarding foreign vehicles imported into Ireland by people working here on a temporary basis of less than six months or more than six months; and if he will make a statement on the matter. [5014/06]

Joan Burton (Dublin West, Labour)
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Question 347: To ask the Minister for Finance the circumstances in which a person coming to work here may import a vehicle and yet not be required to register the vehicle for vehicle registration tax, road tax, car insurance here, national car test and driver testing; and if he will make a statement on the matter. [5017/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 337 and 347 together.

I am advised by the Revenue Commissioners that under section 135 of the Finance Act 1992 a vehicle, which is temporarily brought into the State by someone whose normal residence is outside of Ireland, may be exempted from the normal requirement to be registered.

Regulation 5(1) of the Temporary Exemption from Registration of Vehicles Regulations 1993, SI No. 60 of 1993, sets out the conditions which must be satisfied to gain the exemption. These include: the vehicle must be owned by or registered in the name of a person whose normal place of residence is outside Ireland; the vehicle must not be disposed of or hired out in Ireland or lent to someone who is normally resident in Ireland; the vehicle must not be driven by someone who is normally resident in Ireland, other than with the permission of the Revenue Commissioners; generally speaking, the vehicle may not be used, within Ireland, for transporting persons for reward or the transport of goods between places within Ireland.

A person is generally regarded as being normally resident in the country where he or she lives for at least 185 days in a year because of personal ties, or both personal and occupational ties. A person who lives in a country primarily for the purposes of attending a school or university or other educational or vocational establishment is not regarded as having his or her normal residence in that country. Proof of normal residence may be required by the Revenue Commissioners. The period of the exemption may generally be for not more than 12 months but the Revenue Commissioners have the discretion to allow a longer period in a particular case.

The temporary exemption rules accord with article 39 of the EC Treaty which provides for the free movement of workers within member states. A reciprocal arrangement also applies to Irish residents who bring their cars temporarily to another member state.

Road tax is the responsibility of the Minister for the Environment, Heritage and Local Government, while car insurance is that of the Minister for Enterprise, Trade and Employment and the Minister for Transport and national car testing and driver testing that of the Minister for Transport.