Ciarán Lynch (Cork South Central, Labour)
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Question 150: To ask the Tánaiste and Minister for Finance the length of time a motor vehicle imported from a State within the EU by a non-Irish national resident here may be driven on Irish roads before it is required to be registered here; and if he will make a statement on the matter. [5217/08]

Brian 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 seven days 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 vehicle registration tax 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 people within the EU. The Deputy may wish to note that a reciprocal arrangement is also in place for our own State residents in fellow Member States.