Peter Burke (Longford-Westmeath, Fine Gael)
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113. To ask the Minister for Finance the detail of the VRT regime here; if the State pays penalties to the European Union for implementing same; and if he will make a statement on the matter. [18433/17]

Michael Noonan (Limerick City, Fine Gael)
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The VRT regime is provided for in Irish legislation, primarily in the Finance Act 1992, Part II, Chapter IV.  From time to time the European Commission queries aspects of the operation of the Vehicle Registration Tax system. These queries take the form of Pilots that may or may not escalate to Infringements.  None of these cases has resulted in a fine being imposed on Ireland.