Finian McGrath (Dublin North Central, Independent)
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68. To ask the Minister for Finance the reason, under Section 134 of the Finance Act, 1992 (as amended) and the Vehicle Registration Tax (Permanent Reliefs) Regulations, 1993 (S.I. No. 59 of 1993), a person in County Meath that has applied for transfer of residence on a vehicle is being pursued to pay vehicle registration tax on the said vehicle brought in from the United Kingdom when all paperwork is in order and all requirements and criteria are being met but officials are insisting payment must be made and that the decision can be appealed at a later stage; and if he will make a statement on the matter. [38533/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that under Section 147 of the Finance Act 2001, Vehicle Registration Tax (VRT) must be paid before an appeal can be lodged against a refusal to allow an exemption under Transfer of Residence. Because the specific details of the particular case are not provided by the Deputy, the Revenue Commissioners are not in a position to advise me in relation to the particular case. It must be assumed that if the exemption application has been refused, the applicant must not have met all the necessary requirements to avail of the exemption.

If the applicant is dissatisfied with this refusal, they may now appeal this decision under Section 147 of the Finance Act 2001, firstly paying the VRT involved.