Marian Harkin (Sligo-Leitrim, Independent)
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194. To ask the Minister for Finance if the Revenue Commissioners have paused the use of the seize and release procedure and section 144 (2) of the Finance Act 2001 as amended to demand and / or offer on-the-spot roadside cash payment of compromise penalties in exchange for the restoration of vehicles seized for alleged VRT offences; if so, the reason; and if he will make a statement on the matter. [45348/22]

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 to the circumstances of the particular case.

Section 141(1) of the Finance Act 2001, as amended, provides that ‘any goods or vehicles that are liable to forfeiture under the law relating to excise may be seized by an officer’. Where it is established that a vehicle has been in the State more than 30 days without being registered, the vehicle can be seized. Section 144 of the Finance Act, 2001 (as amended) provides that the Revenue Commissioners have a power to deal with seizures. Section 144 (2) of the Finance Act, 2001 states that the Commissioners, may in their discretion, restore anything seized as liable to forfeiture under the law relating to excise. In exercising their discretionary power to restore a seized vehicle, the Revenue Commissioners may seek such conditions as they deem appropriate including payment of a compromise sum. Answers to PQ No. 204 of 25 May 2021, PQ No. 85 of 30 June 2021, PQs No. 386 to 389 of 27 July 2021 also contain information in relation to this matter. I am advised by Revenue that Officers have utilised and continue to utilise statutory powers as appropriate to the particular circumstances arising.