Dinny McGinley (Donegal South West, Fine Gael)
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Question 62: To ask the Minister for Finance the position in the case of a student from the Republic of Ireland with an address in Northern Ireland, who is currently a full time student on placement in Northern Ireland with a Donegal registered car who needs a Northern Ireland registered car on security grounds as part of their placement, as a Donegal registered car would be a target in a particular location in Belfast; and if he will make a statement on the matter. [41060/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been informed by the Revenue Commissioners that vehicle registration legislation does not provide for exemption from registration in the State of cars that are driven by a resident of the State in the circumstances described by the Deputy. While the security issue may well be a concern, any move to relax the position as outlined above is unfortunately open to abuse. However, I would point out that the issue of car taxation and cross-border workers has been revised recently. On foot of a European Court of Justice (ECJ) Judgment, the Revenue Commissioners now allow a State resident, who is employed by an employer established in another Member State, to use a category A vehicle belonging to that employer for private and/or business use in the State.