Pearse Doherty (Donegal, Sinn Fein)
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98. To ask the Minister for Finance the number of exemptions granted in each of the past three years by the Revenue Commissioners, for residents of the State living and working across the Border or in a different country under the exemptions for such cases in legislation regarding VRT; and if he will make a statement on the matter. [23602/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the table below indicates the number of temporary exemptions granted in each of the past three years to State residents living in the border counties who are employed by an employer established in another Member State and have been provided with a Category "A" (passenger) vehicle registered outside the State (either owned or leased by the employer) for business/private use in the State, and the vehicle is used principally for business use in the other Member State.