Pearse Doherty (Donegal, Sinn Fein)
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162. To ask the Minister for Finance when a VRT reimbursement will be paid to a person (details supplied) in County Donegal; and if he will make a statement on the matter. [6008/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the issue in question arose due to backlogs at National Car Testing Service (NCTS) centres arising from COVID-19 related restrictions. The delay in the specific case referenced by the Deputy resulted in the person in question paying a higher vehicle registration tax (VRT) charge in 2021 than she would have had her appointment been fulfilled in 2020.

Revenue has confirmed that in such circumstances the lower rate of VRT is applied and the person is due a refund of the difference between the 2020 charge and the actual amount paid in 2021. Revenue has engaged directly with the person in question and advised her on the procedure for making a claim for a refund of VRT. Revenue has assured me that once the claim is received it will be processed as a priority.