Brendan Griffin (Kerry South, Fine Gael)
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384. To ask the Minister for Finance the position regarding a matter (details supplied) in relation to the motor trade; and if he will make a statement on the matter. [32119/15]

Michael Noonan (Limerick City, Fine Gael)
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The VAT Margin Scheme may be applied to the sale of second-hand vehicles and second-hand agricultural machinery which meet the eligibility criteria of that Scheme.

I am advised by Revenue that eligibility for the VAT Margin Scheme is a matter of fact which is not determined exclusively by the presentation of a Margin Scheme invoice.  In most cases, determination of eligibility requires that the trader can demonstrate that eligible vehicles have been purchased for re-sale in circumstances where VAT was not chargeable.  The onus is on the trader to establish that the vehicle meets the qualifying criteria in order to apply the Margin Scheme on the sale of the vehicle. I am also advised by Revenue that as part of its checking processes it may on the basis of its risk assessment approach, including as part of a random sampling exercise, seek confirmation of the validity and authenticity of any particular invoice.