Charlie McConalogue (Donegal, Fianna Fail)
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114. To ask the Minister for Finance if he will instruct the Revenue Commissioners to apply a temporary exemption from VRT to employees working for an organisation (details supplied) in Northern Ireland who reside here; and if he will make a statement on the matter. [32954/16]

Michael Noonan (Limerick City, Fine Gael)
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The provisions relating to temporary exemption are set out in section 135 of the Finance Act 1992 (as amended).

The administration of these provisions (and, indeed, the administration of all tax legislation) is a function independently carried out by Revenue and I cannot instruct them in how to apply legislative provisions either on a case-by-case basis or in a general way.

The case referred to by the Deputy has been the subject of two recent questions, by the Deputy in July and Deputy Grealish in October.  The position remains that the case is at appeal and the outcome of that appeal is awaited.