Paul Kehoe (Wexford, Fine Gael)
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Question 209: To ask the Minister for Finance if cars brought in from other countries and driven on roads here must be registered in Ireland; if so the timeframe within which it must be registered; the number of such registrations; and if he will make a statement on the matter. [17955/06]

Olivia Mitchell (Dublin South, Fine Gael)
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Question 214: To ask the Minister for Finance the penalties in place for failure by a non national to register an imported car by close of business on the day following importation; if there is a monitoring mechanism in place to confirm compliance; and if he will make a statement on the matter. [18332/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 209 and 214 together.

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 one working day of arrival. This rule applies equally to vehicles imported by EU and non EU persons. In practice, Revenue allows latitude of a maximum of seven days for registration.

Where a vehicle is imported permanently into the State, Irish registration plates bearing the index mark (registration number) issued by the Revenue Commissioners on registration must be displayed on such vehicles at all times.

In 2005, 224,282 new vehicles and 68,660 used vehicles were registered in the State. Those registrations were sought by motor dealers, distributors and private individuals (Irish residents, citizens of other Member States and non-EU individuals — residing in the State).

During 2005, 6,149 vehicles were registered, but were exempt from VRT under section 134 of the 1992 Finance Act, as the personal property of private individuals transferring their residence into Ireland.

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.

These provisions are in line with Article 39 of the EU Treaty which provides for the free movement of workers between Member States. The Deputies may wish to note that a reciprocal arrangement is in place for our own State residents in fellow Member States.

There is no requirement for vehicles imported under temporary exemption provisions to be presented to the Revenue Commissioners to avail of the relief. Documents relating to ownership, registration and the importation of the vehicle into the State 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. Details of such vehicles are therefore not normally captured or held in the Vehicle Registration System.

Revenue mobile units and the Garda Síochána monitor both Irish and foreign registered vehicles on the State's roads. In this regard Revenue mobile units challenged 11,876 vehicles in the State in 2005. Of these, 9,093 satisfied Revenue officials that the registration status was in order at that particular time and no further action was taken. However, 1,405 vehicles were registered for VRT purposes as a direct consequence of these investigations. Prosecutions, seizures, granting of temporary exemptions/transfers of residence, vehicle exportations and scrappages also took place on foot of Revenue enforcement activity.

Olivia Mitchell (Dublin South, Fine Gael)
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Question 210: To ask the Minister for Finance the number of foreign cars registered here each year from 2002 to date in 2006; and if he will make a statement on the matter. [17972/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the information available in this regard refers to the number of cars (new and used) imported into Ireland and registered within the Vehicle Registration Tax System. The following schedule gives details of gross registrations for cars together with the total number of exemptions from VRT of new and used cars for the full calendar years 2002 to 2005 together with the data in respect of the first 4 months of 2006. Those registrations were sought by motor dealers, distributors and private individuals (Irish residents, citizens of other Member States and non-EU individuals — residing in the State).

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 in order to avail of the exemption. 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.

The temporary exemption rules are in accordance with Article 39 of the EC 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 residents of Ireland who bring cars temporarily to other Member States.