Bernard Durkan (Kildare North, Fine Gael)
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375. To ask the Minister for Finance further to Parliamentary Question No. 179 of 25 May 2021, if consideration will be given to deregistering a vehicle given that the vehicle in question was never taxed (details supplied); and if he will make a statement on the matter. [31616/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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As previously outlined in my reply to Parliamentary Question No. 179 of 25 May 2021, Revenue has advised me that vehicles are only de-registered and vehicle registration tax (VRT) repaid in very exceptional circumstances. This includes where the exceptional circumstances occur within seven working days of the date of registration and where the vehicle has not been licensed for use in a public place, i.e. road tax has not been paid and, that the application for de-registration is received within 21 days of the date of registration.

In 2020 Revenue agreed, on an exceptional basis, to de-register the vehicle in question due to the COVID-19 pandemic and its unexpected impact on business. The company re-registered the vehicle in question in January 2021 despite the general awareness of the ongoing uncertainty and impact of the pandemic on business. It is not possible for Revenue to agree to deregister the vehicle for a second time as it was road taxed in 2020, has mileage accumulated and the request to de-register the vehicle was received more than 21 days after registration.

It is important that Revenue applies the relevant criteria to any request to de-register a vehicle, thereby ensuring that the integrity of the vehicle registration system is maintained. This provides assurance to purchasers that an unregistered vehicle is new.