Jack Wall (Kildare South, Labour)
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Question 71: To ask the Minister for Finance his views on a submission (details supplied) regarding vehicle registration tax; and if he will make a statement on the matter. [19133/11]

Michael Noonan (Limerick City, Fine Gael)
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I have been informed by the Revenue Commissioners that under Section 130 of the Finance Act 1992 (as amended) a "Mechanically propelled vehicle means a vehicle that

(a) has been designed and constructed for road use

(b) is, at the time of declaration for registration, in compliance with any measures taken to give effect in the State to any act of the European Communities relating to the approximation of the laws of Member States in respect of type-approval for the type of vehicle concerned,

(c) is intended or adapted for propulsion by a mechanical means, or by electrical means or by a partly mechanical and a partly electrical means and

(d) is capable of achieving vehicle propulsion at the time of registration, to the satisfaction of the Commissioners

including a motor-cycle but not including a tramcar or other vehicle running on permanent rails (or a vehicle including a cycle with an attachment for propelling it by mechanical power not exceeding 400 kilogrammes in weight unladen adapted and used for invalids."

If a vehicle does not meet the above conditions VRT is not payable. However, once the vehicle becomes "a mechanically propelled vehicle" VRT is chargeable.

It should be pointed out that unregistered vehicles may only be stored and sold by Authorised Traders.

In relation to the vehicle in question, and from the details given, if this vehicle was capable of vehicle propulsion at the time of entry into the State VRT is due from that date.

When the vehicle in question is presented for registration the amount of VRT due will be determined by when the vehicle entered the State.

Unregistered vehicles may not be held/stored by Non-Authorised Traders if it is capable of vehicle propulsion but not being used on the road.

All documentation in relation to the vehicle must accompany the vehicle at the time the vehicle is presented for registration. (www.revenue.ie/en/tax/vrt/vrt-guide.html).