Robert Troy (Longford-Westmeath, Fianna Fail)
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192. To ask the Minister for Finance the position regarding importing cars from England to strip down and sell as car parts here; and the taxes and duties that are applied [12837/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that section 131(4), Finance Act 1992 (as amended) provides that a person shall not have an unregistered vehicle in his possession or charge unless he is a person specifically authorised by the Commissioners under section 136(1) (normally motor dealers). A vehicle must be registered where it is a mechanically propelled vehicle that is (among other conditions) capable of achieving vehicle propulsion to the satisfaction of the Commissioners.

Regulation 8, Statutory Instrument No. 318 of 1992 (as amended) provides for a period of 30 days within which to register a vehicle brought into the State by an unauthorised person.  Within this 30-day period, the vehicle must be registered with the Commissioners and the Vehicle Registration Tax paid.

A person authorised under section 136(1) may retain unregistered vehicles until such time as they are to be sold or delivered to an unauthorised person: at this point they must be registered by the authorised person and the Vehicle Registration Tax accounted for. If the car is scrapped for parts it is no longer a mechanically propelled vehicle for the purposes of registration or VRT.  Where a person sells on car parts as part of a business activity then the normal business rules in relation to VAT apply. The Commissioners website, revenue.ie, contains a comprehensive guide that can be accessed at the following link: .