James O'Connor (Cork East, Fianna Fail)
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236. To ask the Minister for Finance to review a case in correspondence (details supplied); and if he will make a statement on the matter. [10250/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I have been informed by Revenue that a 'conversion' means that the characteristics of a vehicle are modified so that the details given at registration are changed. There are three ways in which a vehicle can be converted; converting a new and unregistered vehicle, converting a vehicle registered outside of Ireland before registration in Ireland, and converting a vehicle already registered in Ireland. I have been advised that the vehicle in question falls into the latter category.

Revenue requires a declaration to be submitted if the vehicle category on the Vehicle Registration Certificate is B, C, D or is blank, has had seats added and where the new total passenger limit (including the driver) is nine seats or less.

On receipt of the declaration and supporting documentation, Revenue will classify the converted vehicle, assess any Vehicle Registration Tax (VRT) due and notify the vehicle owner accordingly. As the vehicle in question is an Electric Vehicle with zero CO2 emissions, the lowest VRT rate of 7% is applicable and there is no NOx Charge. In addition, under the Finance Act 1992, VRT categories are linked to the vehicle’s technical categorisation under EU type-approval rules. The weight criteria are outlined in those EU type approval regulations.

I am advised by Revenue that the VRT due on the vehicle concerned, was paid and the vehicle re-registered in January 2025.

In the event that a person does not agree with the Revenue’s decision on the classification, there is a right of appeal of this decision. The current VRT appeals procedure is provided for in sections 145 and 146 of the Finance Act 2001 as amended by the Finance (Tax Appeals) Act 2015 and provides that an appeal can be submitted within two months of the date of the vehicle’s registration. Further information on the VRT appeals process is available on the Revenue website at www.revenue.ie/en/vrt/appeals/index.aspx

I am further advised that charitable organisations may be eligible for relief from VRT under the Disabled Drivers and Passengers Scheme, subject to certain criteria. More detailed information on this scheme and the eligibility requirements for organisations is set out in Revenue’s “VRT7” document at the following URL: www.revenue.ie/en/vrt/documents/vrt/vrt7.pdf

Further information on all VRT reliefs/exemptions can be found on Revenue’s website at: www.revenue.ie/en/vrt/reliefs-and-exemptions/index.aspx