Luke Flanagan (Roscommon-South Leitrim, Independent)
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Question 60: To ask the Minister for Finance if he will explain the basis under which Vehicle Registration Tax is not an import tax since all vehicles sold in Ireland are imported; if he will agree that this tax is effectively an import duty in all but name; and if he will make a statement on the matter. [34198/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that Vehicle Registration Tax (VRT) is charged on the first registration of a vehicle in the State. Vehicles may be brought into the State and held unregistered, without payment of VRT, as long as they are stored on premises and by persons authorised by the Revenue Commissioners to do so. Vehicle registration taxation systems are compatible with EU law and are operated by a number of EU Member States.