John McGuinness (Carlow-Kilkenny, Fianna Fail)
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188. To ask the Minister for Finance why a person (details supplied) is not exempt from vehicle registration tax on a car and if the proof submitted to the local office of the Revenue Commissioners will be reviewed; and if he will expedite a positive response. [9430/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the spouse of the person concerned claimed and was granted exemption from vehicle registration tax (VRT) on a car in 2012 on the basis that he was taking up permanent residence in the State at that time. An application for VRT exemption in respect of a separate car was recently received by Revenue and refused as it is not possible for the person to satisfy the residence transfer requirement in respect of a different and more recent period.