Michael Healy-Rae (Kerry, Independent)
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17. To ask the Minister for Finance the status of the case of a person (details supplied) who paid vehicle registration tax on an imported car; and if he will make a statement on the matter. [9289/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the Vehicle Registration Tax (VRT) paid by the person concerned was based on the Open Market Selling Price (OMSP) of the vehicle at the time of registration. The VRT charged was confirmed both by a Revenue Appeals Officer and by the Appeal Commissioner.

A valid NCT certificate is required for the vehicle to now qualify for the export repayment scheme. Any VRT repayment would be based on the OMSP at the time of export.