Michael McGrath (Cork South Central, Fianna Fail)
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Question 59: To ask the Minister for Finance if he will consider an application made to the Revenue Commissioners to delete a certain vehicle registration (details supplied). [22033/11]

Michael McCarthy (Cork South West, Labour)
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Question 60: To ask the Minister for Finance the reason a person (details supplied) was refused a VRT refund and the deletion of his registration by the Revenue Commissioners; and if he will make a statement on the matter. [21525/11]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 59 and 60 together.

I am informed by the Revenue Commissioners that having reviewed this case they are prepared to allow de-registration subject to the owner establishing to the satisfaction of his local Revenue tax district that the vehicle concerned remains a new and unused item of stock.

The position is that when a de-registration takes place the VRT can only be repaid, where

· the exceptional event arose within 7 days of the registration,

· the vehicle has not been taxed for motor tax purposes,

· the application has been made within 21 days of the exceptional event,

· Revenue is satisfied that the event is "exceptional" and

· the declaration made in support of the claim is completed satisfactorily and contains all the necessary information.

Since, in the case referred to, the application was made outside of the 21 day time limit (as provided for in Regulation 7 of SI 437 of 1992), in the event that de-registration is allowed, the VRT payment of €200 in respect of the registration will be retained.