Marian Harkin (Sligo-Leitrim, Independent)
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485. To ask the Minister for Finance further to Parliamentary Question No. 226 of 31 March 2022, if it is unlawful to give specific weighting to the presence of a person in the State on any specific days of the month or year for example, by deeming their presence in the State on the first and last day of a month as normal residence for that entire month in relation to SI. No. 60/1993; and if he will make a statement on the matter. [19659/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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SI. No. 60/1993 does not give any specific weighting to the presence of an individual in the State on any specific days of the month or year. I am informed that while Revenue does not ‘deem’ a presence in the State over a specific period in this context, a person wishing to avail of the exemption under SI. No. 60/1993 has the onus of proof. To fulfil this, the person must provide satisfactory evidence that they are eligible for an exemption from Vehicle Registration Tax (VRT), and as such would be required to demonstrate they are normally resident outside the State.

In a circumstance where a person was in the State on certain dates and is not able to demonstrate that they departed the State between these times, Revenue is required to conclude that those days have been spent in the State. This is because the person concerned has not fulfilled the requirement to demonstrate their presence outside the State, a necessity for the exemption to be applied.

Revenue states in its guidance on VRT that an exemption should be refused where there is insufficient, satisfactory documentary evidence to support an application. As such, in the absence of proof that the qualifying criteria have been fulfilled, such an application would not qualify for an exemption.