Temporary Exemptions
01/10/1990
Query
When can a State resident as defined for VRT purposes be allowed as a concession to drive in the State a category "A" motor vehicle under the temporary exemption from registration facilities?
Decision
(a) The State resident must reside outside the State for at least 4 nights per week because of occupational ties and only return to live at the place of their personal ties in the State at weekends or days off. The person must also be a non State resident for income tax purposes. (b) When the State resident is employed as a chauffeur by a non State resident (also subject to certain conditions).
Vehicle Registration Tax
Section 135, Finance Act, 1992
Origin: Customs and Excise Collections
File ref:93B/03/624
30/11/1994
Query
When can a State resident as defined for VRT purposes be allowed to drive a category "A" motor vehicle in the State under the temporary exemption from registration facilities?
Decision
When the State resident as defined for VRT purposes is the subject of an exemption under Section 53 Finance Act, 1977.
Vehicle Registration Tax
Section 135, Finance Act, 1992
Origin: Customs and Excise Collections
File ref:94B/03/149
25/06/1996
Query
Under what circumstances can a State resident having his only or principal place of business (or employed on behalf of that business) outside the State not be allowed to use in the State a foreign registered, non category "A" motor vehicle on behalf of that business under the temporary exemption from registration facilities?
Decision
When the legal format of the business is that of a sole trader (being the same person).
Vehicle Registration Tax
Section 135, Finance Act, 1992
Origin: Customs and Excise Collections
File ref:93B/03/842
04/10/1996
Query
Can a motor vehicle used by a State Resident in the State be VRT paid and not display the State registration number assigned to that vehicle?
Decision
No, any vehicle on which VRT is paid must display the State registration number assigned to it while in use in the State.
Vehicle Registration Tax
Section 131, Finance Act, 1992
Origin: Customs and Excise Collections
File ref:96B/03/20
17/04/1997
Query
When is a member of the public not permitted to lodge an appeal under either section 104 or 105 of the Finance Act, 1995?
Decision
When in any case there is no actual vehicle/goods involved.
Vehicle Registration Tax
Section 104 & 105, Finance Act, 1995
Origin: Customs and Excise Collections
File ref:96B/03/32