Michael McGrath (Cork South Central, Fianna Fail)
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The Deputy should note that my office has replied to the named individual in relation to this matter on Monday June 19 June 2023, by email.

Vehicle Registration Tax (VRT) is a tax payable on registration of a vehicle in the State. The tax is administered by the Revenue Commissioners in accordance with law. I have been 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 in the circumstances of the particular case. Revenue officers are faced with a variety of situations in dealing with enforcement of compliance with VRT obligations. The type of scenario that may be encountered, and the action considered appropriate in each such scenario is set out at section 5.4.2 of the VRT Enforcement Manual available on the Revenue website.

The circumstances where vehicles may be seized for VRT related offences are set out in 5.7.2 of the VRT Enforcement Manual. This includes where an Officer forms the view that a person is a resident of the State and in possession of an unregistered vehicle contrary to section 139 of the Finance Act 1992, and that the person has had the vehicle in the State for in excess of a 30-day period.

I am advised that depending on the circumstances of a particular case, an Officer may then offer local release of the seized vehicle as set out in section 5.8 of the VRT Manual. Any petition made by a person subsequent to the release of the vehicle is dealt with by a Manager at local level. If the person is not satisfied with the outcome of this local review, he/she is informed that the petition can be reviewed by the National Prosecutions and Seizures Office (NPSO). In such cases, NPSO will request a complete file on the seizure and release terms from the seizing station. Additional information may be requested from the officers concerned and/or the person whose vehicle was seized. A review is conducted and the petitioner is written to informing them of the outcome of their petition and the seizing station is informed likewise. This review is entirely independent of the seizing station.

I am advised by Revenue that officers already exercised their discretion pursuant to section 144(2) Finance Act 2001 to restore the vehicle in question to the named individual on 25 April 2018. The vehicle was released on the payment of a compromise sum and an undertaking by the named individual that the vehicle would be registered in the State within 30 days and all taxes and penalties paid or removed permanently from the State. The compromise sum applied in this instance is consistent with the scales outlined at section 5.8.4 of the VRT Manual.

I have been advised by Revenue that the facts and circumstances leading to the seizure of the vehicle from the named individual have been reviewed in accordance with Revenue’s internal procedures. The seizure was upheld and the compromise sum was not refunded, in part or whole. I have also been advised by Revenue that the matter has been subject to a review by the Ombudsman who found in favour of Revenue’s position.

I am informed that Revenue now consider this matter finalised, and no further reviews will be conducted.