Áine Collins (Cork North West, Fine Gael)
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68. To ask the Minister for Finance the way persons will be able to fulfil a requirement if a list of authorised dealers in not available (details supplied). [2069/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that Section 136, Finance Act, 1992 provides that a person may be authorised by the Revenue Commissioners to deal in unregistered vehicles.  Since this provision came into force in 1993, the Revenue Commissioners have authorised a large number of companies and individuals who are involved in the manufacture, distribution, storage, modification, repair and sale of unregistered vehicles.  The list of authorised persons increases as new companies and individuals become involved in the motor sector and decreases as companies or individuals leave the sector.

In relation to disabled drivers and passengers, I am also informed by the Revenue Commissioners that Statutory Instrument No. 353 of 1994 (Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994) provides that a vehicle must be purchased from an authorised person.  This provision is included for sound control and customer protection reasons and the requirement is clearly set out in information material on the scheme.

I am informed by the Revenue Commissioners that there is no legislative provision for the publication of the list of authorised persons.  However, a buyer can readily satisfy him or herself that a dealer is authorised by asking the dealer in question for evidence of authorisation.