Marian Harkin (Sligo-Leitrim, Independent)
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204. To ask the Minister for Finance the section or subsection of the Finance Act 2001 that grants the Revenue Commissioners VRT enforcement officers the power to offer and accept payment of a compromise penalty when the Revenue Commissioners have not received a notice of claim as specified by section 144(3)(a) of the Act; and if he will make a statement on the matter. [28181/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that its approach to enforcement of the law relating to Vehicle Registration Tax (VRT) is that in each instance where a failure to comply with the relevant legal requirements is detected, the matter 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 is 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.

Section 144 of the Finance Act 2001 gives Revenue power to deal with seizures of goods under the law relating to excise before and after condemnation. Section 144(2) gives Revenue the discretion to restore anything seized as liable to forfeiture under the law relating to excise.

I am further advised that Revenue has set out in the Vehicle Registration Tax Manual - Section 5 Enforcement, guidelines which they operate in relation to the terms and options that may be offered in appropriate cases, at the discretion of the Commissioners for local release of seized vehicles. This includes payment of a compromise sum; the scale of compromise amounts applicable is set out in the Manual.

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 of the date of the notice of seizure or date of the seizure where no notice has been given, a notice of claim indicating that the thing seized is not liable to forfeiture under Section 127 of the Finance Act 2001.

Section 128 of that Act refers to proceedings for condemnation by the courts, namely where a notice of claim has been received under section 127 of the Finance Act 2001, as amended.

Finally it should be noted that Section 128(5) of the Finance Act 2001 provides that Revenue may in their discretion stay or compound any condemnation proceedings and may restore anything seized which is the subject of such proceedings, and that the Minister for Finance may order any such restoration.

Marian Harkin (Sligo-Leitrim, Independent)
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205. To ask the Minister for Finance the number of VRT warnings, detentions, seizures and compromise penalties in each of the years 2015 to 2020, in tabular form as outlined under sections 141, 144 (3)(a) and 153 of the Finance Act 2001; and if he will make a statement on the matter. [28182/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that in relation to VRT, the number of vehicles which were the subject of a written warning; detained under section 140 of the Finance Act 2001; seized under section 141 of the Finance Act 2001; and/or where a compromise penalty was paid under S144(2) and/or S128(5) of the Finance Act 2001 for each of the years 2015 to 2020 are as set out in the following table.