Ciara Conway (Waterford, Labour)
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98. To ask the Minister for Finance his views on correspondence (details supplied) regarding administration fees; the reason it appears an administration fee is applied in the case of car exports but not in the case of the imports; if he will clarify the way this administration fee is used; and if he will make a statement on the matter. [20805/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the provisions in primary legislation relating to the €500 administration charge are contained in section 135D(4)(b) of the Finance Act 1992 (as inserted by section 83(1)(j), Finance Act 2012). The charge is applied when the Revenue Commissioners are satisfied that a vehicle has been permanently removed or exported from the State, when the criteria relating to the vehicle examination and the documentary checking has been completed and when the Revenue Commissioners determine that a VRT repayment is due. I am also advised by the Revenue Commissioners that, unlike at import where the system is almost completely automated, there is a considerable amount of administrative work involved in processing a claim for repayment of the VRT on a vehicle, including verification of export and re-registration in another State. In addition to this ongoing work, the export repayment scheme required a significant amount of initial systems development, the setting up of an operational structure to examine the vehicles and an administrative structure to process the claims.