Written answers

Wednesday, 11 January 2012

8:00 pm

Photo of Brendan GriffinBrendan Griffin (Kerry South, Fine Gael)
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Question 61: To ask the Minister for Finance if there are exemptions to vehicle registration tax in respect of a person (details supplied) in County Kerry; and if he will make a statement on the matter. [40766/11]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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The legislation governing Vehicle Registration Tax provides that a vehicle may be registered without payment of VRT if the vehicle is the personal property of an individual and is being brought permanently into the State by the individual when he/she is transferring his/her normal residence from a place outside the State to a place in the State. This exemption (referred to as Transfer of Residence exemption) is subject to certain conditions and restrictions which are prescribed in Statutory Regulations. These Regulations provide that the relief shall not be granted in respect of a vehicle brought into the State more than 12 months after the transfer of normal residence unless the Commissioners, in their discretion, so decide in any particular case.

I am advised by the Revenue Commissioners that this taxpayer transferred her residence from Northern Ireland in 2005. The vehicle in question was brought into the State on 1 November 2011 – over 6 years later. Transfer of Residence relief was refused because the vehicle was not brought into the State within the 12 month period, as prescribed.

The taxpayer was notified of this decision and of the relevant Appeal procedures, should she wish to appeal this decision.

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