Jackie Cahill (Tipperary, Fianna Fail)
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92. To ask the Minister for Finance the regulation in which it states there is a timeframe to declare a motor vehicle that is entering from abroad as personal property by an Irish citizen that has lived abroad for a number of years in view of the fact that on the transfer of residence section on the Revenue Commissioner's website it makes no reference to a timeframe within which to qualify for relief from tax; and if he will make a statement on the matter. [26512/17]

Michael Noonan (Limerick City, Fine Gael)
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The relief from Vehicle Registration Tax when transferring residence is provided for in the Finance Act 1992, section 134 and Statutory Instrument No. 59 of 1993 Vehicle Registration Tax (Permanent Reliefs) Regulations, 1993.  Regulation 4(5)(a) of that S.I. provides that the relief will not be granted where the vehicle is brought into the State more than twelve months after the date of transfer of residence.

Where a vehicle is brought into the State, regulation 8 of Statutory Instrument No. 318 of 1992 Vehicle Registration and Taxation Regulations 1992, provides that a person who is not authorised must make an appointment for a pre-registration examination within seven days and register the vehicle not later than thirty days after its arrival in the State.

The leaflet entitled “Transfer of Residence”, which is available on , highlights the procedures for bringing vehicles into the State when transferring residence and also outlines the time frames for registration once the vehicle arrives in the State.