Sandra McLellan (Cork East, Sinn Fein)
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331. To ask the Minister for Finance the reason a search and rescue organisation was refused a request for a vehicle registration tax exemption on a vehicle required to carry out that organisation's emergency response work (details supplied); if this decision will be overturned; and if he will make a statement on the matter. [22037/15]

Michael Noonan (Limerick City, Fine Gael)
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Where a vehicle is a category D vehicle for Vehicle Registration Tax (VRT) purposes as defined in Section 130 of the Finance Act 1992 then the rate of VRT payable is zero per cent of the value of the vehicle.

I am advised by the Revenue Commissioners that the intended use of the particular vehicle as advised to them does not meet the exclusive use requirements to qualify for a category D classification for VRT purposes.   Consequently the vehicle is not eligible for the zero rate of VRT. The position has been explained by Revenue to a representative of the organisation concerned.