Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

84. To ask the Minister for Finance if he will address the general issues raised in correspondence, in respect of a person (details supplied) in Dublin 22, regarding the application of vehicle registration tax on a returning emigrant, who is planning to bring a vehicle home with them. [9802/15]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I am informed by the Revenue Commissioners that relief from Vehicle Registration Tax (VRT) is provided for in Section 134(1)(a), Finance Act, 1992, as amended, and Statutory Instrument No. 59 of 1993, Vehicle Registration Tax (Permanent Reliefs) Regulations 1993.

The relief applies where there is a transfer of normal residence which would be evidenced by proof of full time employment and/or acquiring living accommodation in the State.

In the circumstances of this case, as the person is still working abroad and is not in employment in the State, a transfer of residence has not taken place.  However, it is noted from the details provided that the person concerned hopes to take up employment in the State.  As soon as this happens the person should contact Revenue and the question of relief from VRT will be considered then.

Information relating to Transfer of Residence is on the Revenue website at: .