Written answers

Wednesday, 21 June 2017

Department of Finance

Tax Reliefs Availability

Photo of Robert TroyRobert Troy (Longford-Westmeath, Fianna Fail)
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156. To ask the Minister for Finance if he will uphold an appeal against VRT charges for a person (details supplied) in view of the fact that the vehicle was purchased narrowly inside the six month deadline for exemption; and if he will make a statement on the matter. [29186/17]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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Relief from the payment of Vehicle Registration Tax (VRT) is provided for under the Finance Act 1992, s.134(1)(a) and Vehicle Registration Tax (Permanent Reliefs) Regulations 1993, Reg 4, (S.I. No. 59/93). In order to qualify for relief an applicant must meet a number of eligibility criteria including the possession and actual use of the vehicle outside the State for at least six months prior to their transfer of residence. As the person concerned did not submit sufficient evidence demonstrating satisfaction of this criterion, her application was refused.

The person concerned was advised by Revenue by letter dated 11thApril 2017 that her application for relief from VRT was unsuccessful and that the vehicle should be registered immediately or exported from the State within 10 days. She was also advised that should she wish to appeal the decision the vehicle must be registered and the appropriate taxes paid before an appeal could be considered. While a letter of appeal was submitted by the person concerned, her appeal could not progress as the vehicle concerned was not registered and the VRT was not paid.

I am advised by Revenue that the person concerned subsequently submitted documentation in relation to her appeal on 9thJune 2017. Revenue concessionally decided to consider this as a new application rather than as an appeal. However, as the documentation submitted did not conclusively show that the eligibility criteria were satisfied, the application was refused and the decision advised to the person concerned by letter dated 16thJune 2017.

The option to officially appeal the decision remains open to the person concerned for a period of 2 months from 16 June 2017. The relevant legal provisions of the two stage VRT appeal process are set out in Sections 145 and 146 of the Finance Act 2001 and are also detailed on the Revenue website (please see: VRT Appeals Process). The appeals process provides for a Stage 1 review of the original decision by a Revenue officer not previously involved in the case and a Stage 2 appeal to the Tax Appeals Commission. However, as previously stated, the vehicle must first be registered and the appropriate taxes paid.

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