Paul Murphy (Dublin South West, Solidarity)
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83. To ask the Minister for Finance if his Department is undertaking a review of the vehicle registration tax following recent European Court of Justice rulings; and if he will make a statement on the matter. [19228/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I believe the Deputy is referring to the CJEU judgment on Case C-552/15, Commission v Ireland (VRT on Cross-Border Leased Vehicles). Officials from my Department and Revenue are currently developing a proposal to implement the ruling of the Court, which is only concerned with the method of applying VRT charging in respect of leased or hired vehicles, imported from a Member State of the EU, and which are intended to be in the State for a limited and pre-determined period of time.

It is intended that legislative provisions which implement the Court ruling will be brought forward in Finance Bill 2018.