Pearse Doherty (Donegal South West, Sinn Fein)
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57. To ask the Minister for Finance the grounds on which a person (details supplied) in County Donegal was fined €1,500 for release of a seized car on 25 February 2011; if those grounds are still valid; and if they have the right to reclaim this money in view of the fact that they were not given due notice. [19558/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that this vehicle was detained by a member of an Garda Síochána under the provisions of Section 140(3) Finance Act, 2001, as it was being driven by a State resident and there was reasonable suspicion that an offence had been committed. An authorised Officer of the Revenue Commissioners questioned the driver who admitted having possession of the vehicle for one year and failing to register the vehicle in the State on payment of Vehicle Registration Tax. The vehicle was subsequently seized under the provisions of Section 141 Finance Act, 2001. It is an offence, under Section 139 of the Finance Act, 1992 to be in possession of an unregistered vehicle in the State unless the person found in possession of it is a person whose normal residence is outside the State or the vehicle is the subject of an exemption. A person who is not an authorised person who brings a non-State registered vehicle into the State, which is not exempt, is required to complete the registration of the vehicle not later than 30 days following its arrival in the State.

The authority to levy penalties in relation to seized vehicles is provided for under the provisions of Section 144 of the Finance Act, 2001. The penalty normally applied is 10% of the open market selling price (OMSP) of the vehicle where the vehicle has remained in the State as unregistered for a period up to 6 months. If the period is greater, then an additional penalty is applied i.e. 5% of the previous penalty for each month or part of a month that the vehicle has remained unregistered since registration was due. In this case, the Revenue official confirmed that the OMSP of the vehicle was € 15,166. The Officer, using discretion, applied the 10 % compromise penalty only and called for €1,500 to secure the release of the seized vehicle. It was correctly seized and the compromise penalty paid was accepted in lieu of forfeiture of the vehicle and institution of legal proceedings.

Due notice of seizure is not required and the Revenue Commissioners are satisfied that the seizure was correct.