John Brady (Wicklow, Sinn Fein)
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168. To ask the Minister for Finance the length of time vehicles can remain untaxed under the temporary vehicle registration tax exemption in the case of those coming from Ukraine; and if he will make a statement on the matter. [26389/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 135 of the Finance Act, 1992 provides that a vehicle which is temporarily brought into the State may be exempted from the requirement to be registered, if the vehicle is brought into the State by a person established outside the State.

S.I. No. 60 of 1993, Temporary Exemption from Registration of Vehicles Regulations, 1993, sets out the criteria for eligibility for such exemption, and applies to all applicants established outside of the State, including those from the Ukraine. Temporary exemptions from registration are normally granted for a period of 12 months and can be extended at the discretion of the Commissioners.

Applications for temporary exemptions or for an extension to an existing exemption should be made to the National Vehicle Registration Service, Revenue. Each application is assessed on a case-by-case basis.

The approach to temporary vehicle registration exemption for Ukrainian Nationals who are in the State under the ongoing EU Temporary Protection arrangements is being monitored and is subject to review.

Further information is available on the Revenue website at the following: www.revenue.ie/en/vrt/reliefs-and-exemptions/temporary-exemption.aspx.