Pearse Doherty (Donegal South West, Sinn Fein)
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63. To ask the Minister for Finance the reason a car, which has been fully approved under the national car test, must also pass a vehicle export examination before its owner may export it under the vehicle registration tax export repayment scheme. [18836/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that section 135D(1) of the Finance Act 1992 provides for a number of verification checks that must be carried out on a vehicle prior to its exportation.  One of these checks is a physical examination to ensure that the vehicle is that which is declared for export and is generally in working order.  The examination is neither equivalent to, nor a replacement for, the National Car Test.  Comprehensive details of the requirements for the Export Repayment Scheme are on the Revenue website at the following link: