Noel Grealish (Galway West, Independent)
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111. To ask the Minister for Finance if a person can claim back Vehicle Registration Tax, VRT, on a motorhome in cases in which it is sold abroad; and if he will make a statement on the matter. [47745/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 135D of the Finance Act 1992 provides for repayment of Vehicle Registration Tax on passenger vehicles exported from the State. These vehicles are subject to VRT at the category A rate which can be as high as 36% of the value of the vehicle.

Vehicles in category B, which includes commercial vehicles as well as motor caravans, benefit from the lower VRT rate of 13.3%. Given that these vehicles are already in receipt of, in many cases, highly preferential VRT treatment, it is not considered that they should be included in the scheme. Therefore, as Section 135D only provides for passenger vehicles there is no provision for the repayment of VRT in the case of motor homes exported from the State.