Charlie McConalogue (Donegal North East, Fianna Fail)
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45. To ask the Minister for Finance if it is possible for the Revenue Commissioners under current legislation and regulations to decide to accept a fresh and new application for a VRT exemption certificate for a vehicle in a situation where an initial application was refused and the appeal period expired, and where new and substantial evidence can accompany a new application to demonstrate its eligibility; if it is not possible for the Revenue Commissioners to decide to accept such an application, if he will provide details of the appropriate section in legislation or regulation that prevents the Revenue Commissioners from considering such a fresh application; and if he will make a statement on the matter. [20684/14]

Michael Noonan (Limerick City, Fine Gael)
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I refer the Deputy to my answer of 30 April 2014 to Parliamentary Questions Nos. 19710/14 and 19711/14. As I said in that answer, the temporary exemption from the payment of Vehicle Registration Tax (VRT) is provided for under section 135 of the Finance Act 1992, as amended. Subject to certain conditions, restrictions and limitations, a qualifying vehicle, i.e. a vehicle which is validly registered outside the State, may be granted temporary exemption from the requirement to be registered in the State.  On receipt and examination of the required documentation to process an application, an officer will make a determination on the application.

In the event of an application being refused, the officer outlines the grounds for refusal and the appeal process is clearly explained to the applicant. Sections 145 and 146 of the Finance Act 2001 govern the appeal procedure and allow the applicant two months to lodge an appeal. The vehicle registration tax due on the vehicle must be paid before the appeal can be processed. When an application for exemption from VRT is lodged, it is the responsibility of the applicant to furnish the required proofs to meet the necessary criteria. If all of these proofs are not available at that time, the applicant will be given a period within which to produce these proofs. However, if after the expiry of this period, these proofs are still not forthcoming, the application will be refused. The applicant has the opportunity to lodge an appeal and present the proofs, should they become available, to the Appeals Officer.

Where the appeal process has not been availed of, there is no provision for Revenue to continue processing an application. Where an applicant is deemed ineligible for any of the legal exemptions from VRT in respect of vehicles registered in another Member State, or, if a person brings in a non-State registered vehicle into the State which is not exempt from payment of VRT, that person is legally obliged to register the vehicle and pay the appropriate tax in order to use it in this jurisdiction. Failure to do so within the prescribed period (30 days) constitutes an offence under Section 139 of the Finance Act 1992.