Michael Healy-Rae (Kerry, Independent)
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146. To ask the Minister for Finance if he will address a matter in relation to vehicle registration tax (details supplied); and if he will make a statement on the matter. [2485/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that a person undertaking a transfer of residence from the UK (or any non-EU country) must have lived there for a continuous period of at least 12 months and have owned and used the vehicle for a minimum of 6 months before they can avail of the exemption from Customs Duty, VAT and VRT.