Charlie McConalogue (Donegal, Fianna Fail)
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149. To ask the Minister for Finance to amend the relevant regulations governing the application of VRT so as to ensure a number of cross-Border health workers who are provided with a leased vehicle by their employer (details supplied), which is necessary for the performance of their duties, and are not currently being granted an exemption from VRT, can avail of same; and if he will make a statement on the matter. [24056/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that section 135(1)(aa) of the Finance Act 1992 (as amended) provides that a vehicle which is provided to an employee who is resident in the State as part of that employee's contract of employment by an employer who is established in another Member State and that vehicle is owned or leased by the said employer and that vehicle is used principally for business use in another Member State, temporary exemption from registration is possible subject to an application being made to the Office of the Revenue Commissioners

If the conditions of the above section are not met, applications will be refused and registration of the vehicle and payment of VRT is required.