Jan O'Sullivan (Limerick East, Labour)
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Question 235: To ask the Minister for Finance the regulations that apply to an EU citizen that is domiciled outside Ireland and their car is registered and taxed outside Ireland but who spends a number of months here each year; if that person has obligations regarding the registration and use of that car here; the rules that apply to an Irish citizen in similar circumstances that spends part of the year in another EU country; and if he will make a statement on the matter. [4745/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that 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 an EU 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 is brought into the State. While the vehicle is in the State under the provisions of such temporary exemption, it may not be driven by a State resident.

Statutory Instrument No.60 of 1993 (Temporary Exemption from Registration of Vehicles Regulations) prescribes the criteria for eligibility for exemption from the registration requirement in respect of vehicles temporarily brought into the State.

At present, 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 relief. However, section 64 of the Finance (No.2) Act 2008 provides for the introduction of temporary registration, without the payment of VRT, of vehicles temporarily brought into the State for a period greater than 42 days. This section has yet to be commenced, but it is envisaged that it will come into operation later this year.

Documents relating to ownership, registration or vehicle transit into the State must be kept with the vehicle when it is in use in the State. Where the vehicle fails to meet the conditions for temporary exemption, it must be either permanently removed from the State or presented for registration.

The temporary exemption rules are in accordance with Article 39 of the EC Treaty, which provides for the free movement of EU citizens within member states. The Deputy may wish to note that a reciprocal arrangement is in place for residents of Ireland who bring cars temporarily to other member states. However, other member states may have different arrangements and/or periods of eligibility, ranging from the minimum requirement of normal residence of 185 days in a particular year to the more generous interpretation of "a period not exceeding 12 months" allowed in this State.

An Irish citizen wishing to spend part of the year in another member state should ensure familiarity with the temporary exemption regulations in force in that particular member state before bringing a vehicle into that state on a temporary basis.