The Finance Act 1992, as amended, sets out the rules governing vehicle registration and Vehicle Registration Tax (VRT). The Vehicle Registration Tax Manual, Part 5, Enforcement, gives examples of the various appropriate actions to be taken in circumstances where an authorised Revenue officer may have reason to believe that the VRT regulations have not been complied with.
I am advised by Revenue that it does not record statistics in relation to enforcement activity specific to temporary exemption or by a breakdown of vehicle categories for Irish-registered, EU-registered and Ukrainian registered vehicles. However, the table below outlines the overall numbers of cases where enforcement action has been taken in relation to vehicle registration and VRT in the past 5 years:
|
Year
|
Written
Warning
|
Detention
|
Seizure
|
Compromise sum paid
|
|
2021
|
97
|
16
|
444
|
436
|
|
2022
|
157
|
28
|
878
|
863
|
|
2023
|
361
|
54
|
900
|
882
|
|
2024
|
369
|
23
|
925
|
892
|
|
2025 (30th Nov)
|
415
|
41
|
831
|
787
|