Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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185. To ask the Minister for Finance if there is a process to be followed before a vehicle can be confiscated (details supplied); the details of this process; and if he will make a statement on the matter. [9980/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that vehicles, in respect of which certain offences relating to Vehicle Registration Tax (VRT) are committed, are liable to forfeiture and may be seized. The offences in question include evasion of VRT, failure to pay VRT, and being in possession of an unregistered vehicle unless the person concerned is an authorised person or the vehicle has an exemption.

Revenue’s approach to enforcement of the law relating to VRT is that each situation where a failure to comply with the relevant legal requirements is detected is dealt with in a manner that is fair and proportionate in the circumstances of the particular case. In certain instances, a warning will be given or a VRT Demand Notice issued. In other cases, however, such as where it is established that the vehicle has been in the State more than 30 days without being registered, the vehicle would be seized. Revenue may release a vehicle after seizure, in situations, for example, where the detected offence is a first offence and the person concerned agrees to pay a compromise penalty.

If a vehicle is not released following seizure, the person concerned may, if he or she considers that there are grounds for doing so, serve on Revenue, within a month, a notice of claim indicating the reasons why it is considered that the vehicle is not liable to forfeiture.

If a notice of claim is received from the person concerned, Revenue may, if they consider that the vehicle should not be released, take Court proceedings to have it declared to be forfeited.

If a notice of claim is not received from the person concerned, the vehicle is deemed to have been condemned as forfeited.

Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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186. To ask the Minister for Finance if a vehicle can be taxed as a commercial vehicle (details supplied); if he will request the Revenue Commissioners to examine documentation regarding same; and if he will make a statement on the matter. [9988/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that vehicles classed as ‘EU category N1’ are taxed as commercial vehicles.

Revenue has also confirmed to me that tests undertaken by the National Standards Authority of Ireland (NSAI), which is the relevant competent authority, have determined that vehicles similar to the type presented by the person in question do not meet the necessary criteria to be classed as ‘EU category N1’.

A person who has paid a Vehicle Registration Tax (VRT) charge may appeal the Revenue determination on the classification within two months of the decision date. Information on the VRT appeals process is available at .