Tom Fleming (Kerry South, Independent)
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Question 82: To ask the Minister for Finance if he will examine an application for vehicle registration tax remission in respect of a person (details supplied) in County Kerry. [3255/12]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that Section 134(3) of the Finance Act 1992 (as amended) and Statutory Instrument No. 353 of 1994 (Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (as amended) provide for permanent relief from the payment of specified maximum amounts of VAT and VRT for persons registered under the scheme. An application for exemption under the Scheme was received in the Central Repayments Office on 4th October 2011 from the person (details supplied) and a Vehicle Chassis Number was included. On the basis of the information supplied, an Exemption Notification issued on 5th October 2011.

Under the terms of the Scheme, a vehicle must be purchased from an 'authorised person'. On receipt of the invoice, it transpired that the Chassis Number quoted was not in respect of a vehicle purchased from an 'authorised person' and therefore it does not qualify for relief under the above Scheme.

The Certificate of Approval for relief from Vehicle Excise Duty (Road Tax) was withdrawn on 5th January 2012. The Motor Taxation Office, Tralee was notified accordingly on this date.

The vehicle in question was originally registered as a commercial vehicle and has recently been converted to a passenger vehicle. Additional VRT is now due on this vehicle as a result of the conversion (unless the person elects to convert the vehicle back to commercial use).