Jackie Cahill (Tipperary, Fianna Fail)
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86. To ask the Minister for Finance further to Parliamentary Question No. 92 of 1 June 2017, the reason the question was answered by referring to a document (details supplied) in view of the fact no timeframe is quoted in the document; and if he will make a statement on the matter. [30562/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that the leaflet referred to specifies that to qualify for exemption from VRT on transfer of residence to Ireland “you must have had possession of and have actually used the vehicle outside the State for at least 6 months before your transfer to Ireland” and “you must bring the vehicle into the State within 12 months of the date of your transfer of residence.”  The leaflet also specifies that“You are required to prove that you had possession of and actually used the vehicle abroad for at least 6 months before transfer and that the appropriate local taxes have been paid and not refunded.”

The leaflet also specifies that“If you are transferring residence from within the EU, you mustmake an application to your local Revenue Officewithin seven days of the vehicle arriving in the State” and “If you are transferring residence from outside the EU, you must lodge your application when importing the vehicle at the Customs Office at the point of arrival in the State”. It also specifies that “In all circumstances, the vehicle must be registered within 30 days of arrival in the State.”

Revenue launched their new website on 7 June 2017 and the new link to transfer of residence information, including the qualification timeframe and registration timeframe, is: