Seán Fleming (Laois, Fianna Fail)
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173. To ask the Minister for Finance the status of the registration process from a Revenue Commissioners' point of view regarding the registration of funeral hearses; the fees payable to register them; the fee that has been paid in the past; the recent changes in this area; and if he will make a statement on the matter. [54804/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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The registration of all vehicles, including hearses, is provided for in the Finance Act 1992, Part II, Chapter IV.  In this legislation, hearses are “listed vehicles” which means that the flat VRT charge of €200 applies when they are being registered (this amount was €50 up until the end of April 2011).

If the hearse is a new means of transport for VAT purposes (i.e. less than six months old or has travelled less than 6,000km), VAT at the standard rate, currently 23%, may be payable at the time of registration depending on whether the person registering it is entitled to a VAT deduction.  There have been no recent changes to these VAT provisions.

I am also informed by Revenue that, in 2017, it became aware that certain older vehicles modified as hearses in the UK were able to obtain a UK registration document showing the date of first registration as the current year.  Revenue has put procedures in place to ensure that these older vehicles are given a registration plate corresponding to the date/year the vehicle was first entered to service.