Matt Shanahan (Waterford, Independent)
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298. To ask the Minister for Finance his views on a matter (details supplied); and if he will make a statement on the matter. [55596/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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In the absence of the details of the person/vehicle concerned Revenue cannot give a definitive answer. However, Revenue has advised that since the withdrawal of the United Kingdom (UK) from the European Union (EU) on 31 December 2020, the importation of a motor vehicle from the UK (excluding Northern Ireland (NI)) is treated as an import from a third country, i.e., a non - EU Member State.

When a vehicle is imported from the UK (directly or via NI), the importer is required to complete a Customs import declaration, pay Customs Duty, (if applicable), and Value Added Tax (VAT) on import, prior to presenting the vehicle for registration. Vehicle Registration Tax (VRT) is payable at registration.

Subject to certain eligibility criteria, a resident who inherits a motor vehicle from outside of the State may apply to Revenue for Inheritance Relief from VRT, (extended to Customs Duty and VAT where applicable). The application form and further details can be found on Revenue’s website at: https://www.revenue.ie/en/vrt/guide-to-vrt/reliefs-and-exemptions/other-permanent-reliefs.aspx  

If the person has already presented the vehicle to Customs and/or the NCTS and paid some or all of the duties and taxes due, a retrospective claim for Inheritance Relief can be made to Revenue, and if successful a repayment will issue.