Finian McGrath (Dublin North Central, Independent)
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67. To ask the Minister for Finance if he will amend the Finance Act 2001 to comply with the Donegal District Court case of September 2014 (details supplied); and the judgment in the European Court of Justice Case; and if he will make a statement on the matter. [36082/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the requirement to register a vehicle is provided for in Part II, Chapter IV of the Finance Act 1992.  Section 131(4) of this legislation provides that unregistered vehicles may only be held by authorised persons (usually motor dealers) or where the vehicle is the subject of an exemption.  Section 139 of the legislation provides for a range of offences and penalties including fines and forfeiture of the vehicle.  Where a person imports an unregistered vehicle into the State, Statutory Instrument No. 318 of 1992 provides that that person has 30 days within which to register the vehicle. Other than in these circumstances, possession or use of a vehicle that has not been registered in the State is not permitted.

I am aware of the District Court judgment to which the Deputy referred, but have no plans to amend these legislative provisions. The Deputy should be aware that an effective system of registration is essential for a variety of reasons, including insurance of vehicles, roadworthiness checks, motor taxation and enforcement of the law in relation to motoring offences.

I am also aware of the European Court of Justice ruling referred to by the Deputy, but following correspondence with the European Commission I am satisfied that it does not impact our existing legislation concerning registration of vehicles.