Permanent Reliefs
27/01/1992
Query
Can (a) a company or (b) a HP car be granted relief under the transfer of residence regulations.
Decision
(a) A company car will be granted relief if it is the personal property (i.e. purchased by) the applicant before the transfer occurs and the use requirement and other conditions have been satisfied. (b) A HP car, if acquired under the agreement by the individual concerned, will be regarded as being his personal property and will be granted relief if it satisfied the other requirements.
Vehicle Registration Tax
Section 134, Finance Act, 1992
Origin: Customs and Excise Collections
File ref:655/1218/90
18/03/1993
Query
In what circumstances can the granting of relief on transfer of residence be annulled.
Decision
When the relief was granted as a result of false, incomplete or misleading information supplied by the applicant.
Vehicle Registration Tax
Section 134, Finance Act, 1992
Origin: Customs and Excise Collections
File ref:95B/02/00303
04/11/1993
Query
Can a person who has been abroad for a year or more as a tourist be granted VRT relief under the transfer of residence provisions.
Decision
Such a person has never established his normal residence outside the State and does not qualify for relief.
Vehicle Registration Tax
Section 134, Finance Act, 1992
Origin: Customs and Excise Collections
File ref:93B/02/285
15/01/1994
Query
Does use of the vehicle in the State prior to transfer of residence satisfy the use requirement.
Decision
Such use in the State will not be credited for the 6 months usage requirement.
Vehicle Registration Tax
Section 134, Finance Act, 1992
Origin: Customs and Excise Collections
File ref:94B/02/00037
08/04/1994
Query
When a vehicle was in the possession of and used abroad by one spouse can use be regarded as satisfying the requirements of the other spouse who is transferring residence.
Decision
A family car is accepted as being in the joint ownership of both spouse irrespective of the name of the registered owner and the requirements may be fulfilled by either spouse.
Vehicle Registration Tax
Section 134, Finance Act, 1992
Origin: Customs and Excise Collections
File ref:94B/02/71
25/04/1994
Query
Can a car be considered to be the personal property of the applicant if at the time of the transfer it was his property subject to a payment of a sum of money.
Decision
The applicant was regarded as having restricted (not absolute) ownership of the vehicle at the time of the transfer and this was accepted as fulfilling the requirement.
Vehicle Registration Tax
Section 134, Finance Act, 1992
Origin: Customs and Excise Collections
File ref:94B/02/89
12/08/1994
Query
Can usage requirement be fulfilled by a friend of the applicant who was a member of the applicant's household outside the State.
Decision
Such usage will not be credited. The members of the household may satisfy the ownership requirement but the usage requirement has to be satisfied by the applicant.
Vehicle Registration Tax
Section 134, Finance Act, 1992
Origin: Customs and Excise Collections
File ref:94B/02/35
08/03/1995
Query
When may a crashed vehicle be disposed of in the State after a transfer of residence.
Decision
Disposal will be allowed without payment of VRT if the vehicle is being scrapped and will not be put back on the roads.
Vehicle Registration Tax
Section 134, Finance Act, 1992
Origin: Customs and Excise Collections
File ref:95B/02/00063
12/10/1995
Query
Can a car being purchased by the applicant under a lease agreement be regarded as the personal property of the applicant if some payments are outstanding at the time of transfer.
Decision
If the agreement was made directly between the applicant and the finance company and he will have absolute ownership of the car after final payment then it is accepted as being his property at the time of transfer.
Vehicle Registration Tax
Section 134, Finance Act, 1992
Origin: Customs and Excise Collections
File ref:95B/02/203
23/06/1997
Query
Can a person who inherited money under a will exchange the money for a car which was inherited by another beneficiary under the will.
Decision
VRT relief under the inheritance provisions may be granted only if the will authorised the beneficiaries to make a deed of variation.
Vehicle Registration Tax
Section 134, Finance Act, 1992
Origin: Customs and Excise Collections
File ref:97B/02/203