Jim Daly (Cork South West, Fine Gael)
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Question 150: To ask the Minister for Finance the reason the Revenue Commissioners will not grant a tax exemption to a person (details supplied) under Section 134 (1)(c) of the Finance Act 1992 despite the substantial evidence put forward supporting the claim from the person and their legal agent; and if he will make a statement on the matter. [27232/11]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the individual does not, in their view, qualify for an exemption of vehicle registration tax (VRT) under Section 134 (1)(c) of the Finance Act 1992 and accordingly the claim for an exemption was refused. Section 134 (1) (c) provides for an exemption from payment of VRT in relation to a vehicle where that vehicle is

the personal property of a deceased person and is being brought permanently into the State by a person resident in the State, or a person or body of persons established in the State and engaged in a non-profit making activity, who either acquired by inheritance the ownership or beneficial ownership of such vehicle or is the personal representative resident in the State of the deceased person,

Section 134 (1) (c) is qualified by Statutory Instrument 59 of 1993. Regulation 6. Paragraph 2 (b) provides that

(b) evidence that the person by or on whose behalf the application for the relief is made is either the person entitled to the ownership of the vehicle under the will or, as the case may be, on the intestacy, of the deceased person or is the personal representative of the deceased person, the evidence being a copy of the will together with proof that the will has been accepted by the appropriate authorities of the place where the deceased person died for the purposes of the administration of his estate or, if the deceased person was intestate as to the vehicle concerned, a declaration issued by a notary or other competent person in the place aforesaid or by a notary in the State that the vehicle was acquired by the person as the beneficiary under the intestacy or as the personal representative of the deceased person,...."

From the evidence presented to Revenue, the applicant did not, in their view, receive ownership of the vehicle under the will, but rather from her mother who was the beneficiary under the will. Accordingly, as the individual did not acquire ownership or beneficial ownership of the vehicle by inheritance, the claim for an exemption was refused.

However, in view of the fact that the applicant was not informed of her rights of appeal, a late appeal (without prior payment of the VRT in question) will be allowed in this instance. The appeal should be addressed to The VRT Appeals Officer, Office of the Revenue Commissioners, Revenue House, Assumption Road, Blackpool, Co. Cork.