Charlie McConalogue (Donegal, Fianna Fail)
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336. 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 that reside here; and if he will make a statement on the matter. [28848/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 135 of Finance Act 1992, as amended, provides that a State resident in possession of a motor vehicle provided to him or her by an employer in Northern Ireland must register the vehicle in Ireland unless the vehicle is used principally for business purposes in Northern Ireland.  Revenue has also informed me that the Tax Appeal Commission recently confirmed Revenue’s position on this matter in an appeal case.

The Deputy will appreciate that the administration of VRT and decisions in individual cases requiring vehicles to be registered in the State are exclusively a matter for Revenue.