Marian Harkin (Sligo-Leitrim, Independent)
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84. To ask the Minister for Finance if the VRT enforcement officers follow the operational instructions contained in the Revenue Commissioners VRT enforcement manuals (details supplied); and if he will make a statement on the matter. [35228/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised that Revenue’s tax and duty manuals set out the rules, guidelines, procedures, and practices for different areas of activity. They are provided as guidance only and do not seek to provide professional advice or a definitive answer in every case. I am advised that Revenue’s VRT enforcement officers are expected to follow the operational instructions as set out in Revenue’s VRT Enforcement Manuals and apply them appropriately having regard to the facts and circumstances in each particular case.

Marian Harkin (Sligo-Leitrim, Independent)
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85. To ask the Minister for Finance further to Parliamentary Question No. 204 of 25 May 2021, if he will clarify the section or subsection of the Finance Act 2001 that grants the Revenue Commissioners the power under section 144(2) to impose a penalty, and the section or subsection of the Finance Act 2001 specifies the amount, limit, and or method for the calculation of such penalty; and if he will make a statement on the matter. [35229/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Revenue Commissioners may, in their discretion, restore goods that have been seized as liable to forfeiture under section 144(2) of the Finance Act 2001. In exercising their discretionary power to restore goods, the Revenue Commissioners may seek such conditions as they deem appropriate including payment of a compromise sum from the owner of the goods. I am advised that Revenue’s Enforcement Manual on Vehicle Registration Tax, which is available on the Revenue website, sets out guidelines which the Commissioners operate in relation to the terms and options that may be offered in appropriate cases, at the discretion of the Revenue Commissioners, for local release of seized vehicles.