Joe Costello (Dublin Central, Labour)
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Question 234: To ask the Minister for Finance the procedure for importing a car into Ireland; the length of time a car from another state can be kept here without being imported; and if he will make a statement on the matter. [1910/09]

Brian Lenihan Jnr (Dublin West, 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 at a vehicle registration office 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. Reciprocal arrangements are in place for our own State residents in other Member States. The Deputy may wish to be aware that further detailed information relating to the importation of a car into the State is available under the heading 'Importing a car' on the Revenue homepage at www.revenue.ie.

Paul Kehoe (Wexford, Fine Gael)
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Question 235: To ask the Minister for Finance the position regarding the young trained farmers stamp duty relief for the purchase of land; and if he will make a statement on the matter. [2195/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The purchase of land by a Young Trained Farmer qualifies for an exemption from Stamp Duty. A Young Trained Farmer is defined as (a) being under 35 years of age on the date of execution of the deed of transfer and (b) having attained one of the necessary qualifications and, where required, is the holder of the appropriate certificate(s) awarded by the Further Education and Training Awards Council (FETAC) in respect of Teagasc approved training courses.

In applying for the exemption, a Young Trained Farmer must furnish a declaration to the effect that he or she will, for a period of five years from the date of execution of the deed of transfer: spend not less than 50% of his or her normal working time farming the land; retain ownership of the land. In addition to these conditions, the deed of transfer must contain a certificate to the effect that the provisions of section 81AA Stamp Duties Consolidation Act 1999 apply to the transfer.