Nicky McFadden (Longford-Westmeath, Fine Gael)
Link to this: Individually | In context

Question 65: To ask the Minister for Finance if a person (details supplied) is liable to pay VRT on a vehicle or if they are exempt in view of the situation; and if he will make a statement on the matter. [15212/12]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context

I am advised by the Revenue Commissioners that VRT is due and payable at the time of registration of a vehicle. Prior to 2011, VRT was charged on the registration of a motor caravan (of not more than 3,000 kilograms unladen weight) at a flat rate of €50. With effect from 1st January 2011, VRT is charged on the registration of a motor caravan at the rate of 13.3% of the tax and duty inclusive retail value in the State. Accordingly, if the person concerned imports and registers a motor caravan in 2012, VRT of 13.3% will apply.

I am also advised by the Revenue Commissioners that they have been in direct contact with the person concerned and have explained the VRT position as it relates to this case and the proposed resolution of his dispute with the UK based supplier.