Finian McGrath (Dublin North Central, Independent)
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15. To ask the Minister for Finance further to Parliamentary Question No. 68 of 8 October 2014 the position regarding the application of a transfer of residence in respect of a person (details supplied) in County Meath who having met all the criteria has to pay vehicle registration tax; and if he will make a statement on the matter. [44579/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the person concerned made a claim to import a vehicle into the State free of Vehicle Registration Tax (VRT) under the Transfer of Residence exemption. He was notified that the claim did not meet the necessary criteria to qualify for this VRT exemption, together with an explanation as to why the exemption claim was refused. The person concerned was also advised of his right to appeal against this decision.

Decisions in relation to the charging of VRT are subject to a two stage appeal process. The relevant legislation requires that a person who wishes to avail of this appeal process must first pay the due VRT and thereafter make an appeal.

The person concerned was advised that he would have to pay the VRT involved to invoke the Appeal process, and would thereafter get a refund if his appeal was successful. He then paid the VRT and made a first stage appeal to the VRT Appeals Officer. This appeal was processed and the original decision by Revenue was upheld. The applicant was advised in writing to this effect, whilst also being advised that he could now pursue a second stage appeal to the Appeal Commissioners. The applicant has since submitted a second stage appeal, which will be heard in due course by the Appeal Commissioners.