Thursday, 17 November 2022
Department of Finance
Vehicle Registration Tax
154. To ask the Minister for Finance the number of appeals that were heard in relation to the 'Seize and Release' VRT enforcement procedure for each of the years 2015 to 2021; the number of such appeals that were successful (details supplied); the corresponding data in respect to the 'Seize and Release' procedure for October 2022, in tabular form; and if he will make a statement on the matter. [57074/22]
155. To ask the Minister for Finance the VRT enforcement targets for each of the years 2015 to 2021 and to date in 2022, in tabular form (details supplied); and if he will make a statement on the matter. [57075/22]
I propose to take Questions Nos. 154 and 155 together.
Officers of the Revenue Commissioners have a statutory power under section 141 Finance Act 2001 to seize a vehicle as liable to forfeiture where there has been a breach of VRT legislation. Where goods have been seized as liable to forfeiture, Part 2 of the Finance Act 2001 sets out the procedures that apply as a consequence of seizure, such as, service of a notice of seizure by the Revenue officer, lodging notice of claim by the owner and condemnation proceedings in the Court. Further, Revenue has discretion to restore goods that have been seized as liable to forfeiture. Revenue Officers can offer release terms to the owner in respect of vehicles that have been seized. This process is referred to in the Vehicle Registration Tax Manual Part 5 -Enforcement.
There have been no appeals heard for the years 2015 to 2021.
I am advised by Revenue that the number of warnings issued, detentions, vehicles seized for VRT related offences and the number of cases where a compromise sum was paid for the month of October 2022 is set out in tabular form below:
|2022||Warnings||Detentions (s.140 FA 2001)||Seizures (s.141 FA 2001)||Compromise Penalties||Value of Compromise Penalties|
Revenue’s approach to VRT enforcement is predominantly focused on supporting compliance. During the period 2017 to 2019 Revenue explored the use of various metrics as indicators of performance. Revenue no longer uses this metrics approach. Revenue’s focus is to support maximum voluntary compliance and to provide an effective and appropriate response to non-compliance.
I am advised that Revenue’s approach to confronting non-compliance, including in relation to VRT, is informed by risk. Each year Revenue focuses its compliance resources on areas that pose risk to the tax and duty system as determined by Revenue’s data holdings, data analytics and risk assessment system, in confronting non-compliance including non-compliance with VRT obligations. Revenue takes action in response to the level of risk and taxpayer behaviour at any given time including the compliance behaviour displayed either generally or by specific taxpayers. VRT performance targets set by Revenue for the years 2017 to 2019 had regard to this overall and informed Revenue as to progress with the implementation of each of the core components of the overall compliance management regime for VRT. I am advised that since 2019, Revenue does not use this performance target approach as an indicator of progress of the overall compliance management regime for VRT.
VRT target data for 2017 to 2019 are set down in tabular form below: