Pearse Doherty (Donegal, Sinn Fein)
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88. To ask the Minister for Finance if he is aware of an increase in incidences of workers who are resident in the South and employed in the North being stopped by customs officials for suspected non-payment of vehicle registration tax in respect of vehicles which, as part of an employment entitlement, are registered in the North and have been provided to them through a rental scheme administered by a third party on behalf of their employer; the efforts being made by customs officials to afford such workers, who have applied for the relevant tax exemption and are awaiting for a decision in respect of an appeal, the opportunity to have their cases determined in a timely and just manner; and if he will make a statement on the matter. [19974/16]

Michael Noonan (Limerick City, Fine Gael)
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Revenue has responsibility for the ongoing enforcement of the regulations relating to Vehicle Regulation Tax (VRT) payable on the registration of motor vehicles within the State. I am advised by Revenue that there has been no particular increase in the enforcement activity undertaken in relation to VRT matters.

There is a provision whereby a State resident who is employed by an employer established in another Member State who provides a vehicle as part of the contract of employment may, on application to Revenue, be approved to use a VRT Category "A" (passenger) vehicle registered in another Member State (either owned or leased by the employer) for business/private use in the State. The vehicle must be used principally for business use in the other Member State. I am advised by Revenue that there is no particular delay in processing approval applications that fall within the scope of the Regulations.  

Sections 145 and 146 of the Finance Act, 2001 provides for an appeal should an approval application be refused. A Public Notice entitled "Appeal Procedures relating to Vehicle Registration Tax" is available to view on the Revenue website at www.revenue.ie. This leaflet outlines in general term the types of appeals that are permitted under the provisions of Sections 145 and 146, the procedures and time limits involved. Where application is refused by Revenue and the applicant avails of the option to appeal to the Tax Appeals Commission (TAC), such an appeal will take time to process by the TAC.