Dáil Éireann - Volume 438 - 01 February, 1994
Written Answers. - Car Duty Payment.
Mr. Sargent Mr. Sargent
58. Mr. Sargent asked the Minister for Finance if he will consider the merits of the case of a person (details supplied) who regularly visits Ireland and yet has never claimed benefits in this country who is being asked to pay duty on his German car because he spends some of his leisure time in this country with his family.
Minister for Finance (Mr. B. Ahern) Bertie Ahern
Minister for Finance (Mr. B. Ahern): I am informed by the Revenue Commissioners that the person concerned applied for relief from payment of vehicle registration tax on his motor car which he imported on transferring his residence. Legislation provides that a person transferring his/her residence to the State may be granted this relief provided, inter alia, the vehicle is his/her personal property at the time of transfer of residence and s/he had possession and use of the vehicle for at least six months outside the State prior to taking up residence in the State.
 In this case the person concerned transferred his residence to the State on 2 July 1993. However, he failed to establish that he had possession and use of the car outside the State for the required six months prior to transferring his residence to the State. Also, as the car was registered in the name of a company in Germany the Commissioners were not satisfied that the car was the personal property of the applicant. Accordingly, the application was refused on 8 November 1993.
The refusal has been appealed by the claimant and further documentation submitted. However, the Commissioners still await satisfactory evidence that the vehicle was the personal property of the person concerned at the time of the transfer of residence. This has been requested and the applicant has stated that it can be supplied. I am informed by the Commissioners that if the required evidence is submitted and is sufficient to meet their requirements they are prepared to grant the relief sought.
Dáil Éireann 438 Written Answers. Car Duty Payment.