Written answers
Tuesday, 13 November 2012
Department of Finance
Motor Taxation
Joe McHugh (Donegal North East, Fine Gael)
Link to this: Individually | In context | Oireachtas source
To ask the Minister for Finance with reference to the Treaty of Rome, Chapter 1 The Customs Union Article 25 (ex Article 12), his views on the Vehicle Registration Tax (Permanent Reliefs) Regulations 1993 and on Section 134 (1) of the Finance Act 1992; and if he will make a statement on the matter. [50034/12]
Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source
I am advised by the Revenue Commissioners that Section 134(1) of the Finance Act, 1992 provides for the registration of vehicles without payment of Vehicle Registration Tax (VRT) in a range of circumstances such as transfer of residence, transfer of business, inheritance and diplomatic relief. Section 141(3) of the same Act provides that regulations may be made by the Minister to give effect to the provisions of Section 134. Regulations were made in 1993 and are contained in Statutory Instrument No. 59 of 1993, Vehicle Registration Tax (Permanent Relief’s) Regulations 1993. These regulations deal with the conditions and circumstances under which the relief from VRT may be granted.
The provisions contained in our primary and secondary legislation in relation to VRT are compatible with the provisions of the Treaty on European Union and the Treaty on the Functioning of the European Union.
No comments