Noel Grealish (Galway West, Independent)
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149. To ask the Minister for Finance his views on an issue in regard to vehicle registration tax (details supplied); and if he will make a statement on the matter. [28590/16]

Michael Noonan (Limerick City, Fine Gael)
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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 Revenue.

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.