Timmy Dooley (Clare, Fianna Fail)
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To ask the Minister for Finance if he will consider a rebate of VRT for vehicles originally imported into this country and exported at a later stage; and if he will make a statement on the matter. [56354/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that section 135(D), Finance Act, 1992 (as inserted by section 83(1)(j), Finance Act 2012) provides for the repayment of residual Vehicle Registration Tax (VRT) following the permanent removal or export of the vehicle to another jurisdiction. I am further advised by the Revenue Commissioners that they expect this system to be operational in the first quarter of 2013.