Dáil Éireann Debate, Thursday - 7 May 2026
232. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any statutory provision within the Vehicle Registration Tax regime provides for exemptions, waivers or reduced liability in respect of vehicles imported by individuals who are subject to a protection order or similar court order; and if he will specify the legislative basis for same. [33582/26]
View answer233. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Revenue Commissioners have any discretionary authority to waive or reduce Vehicle Registration Tax in exceptional or humanitarian circumstances, including cases involving individuals subject to protection orders; and if so, to outline the criteria governing such discretion. [33583/26]
View answer234. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has conducted any assessment of the impact of Vehicle Registration Tax and associated motor taxation requirements on individuals in vulnerable circumstances, including those subject to protection orders; and whether any policy review is planned. [33584/26]
View answer235. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether responsibility for considering financial or administrative reliefs for individuals subject to protection orders in respect of vehicle importation is assigned to his Department, the Revenue Commissioners, or another body; and if he will clarify the policy framework governing such cases. [33585/26]
View answerI propose to take Question Nos 232, 233, 234, and 235 together.
I understand that the Deputy’s question relates specifically to individuals who have sought protection from the courts in the context of domestic violence or similar circumstances, and whether there are any specific legislative provisions under the vehicle registration regulatory framework which deal with circumstances where such individuals are importing and registering a vehicle in the State.
The Finance Act 1992, as amended, sets out the rules governing vehicle registration and Vehicle Registration Tax (VRT). In general, the legislation obliges an individual who brings a vehicle into the State to register it within 30 days, and VRT is charged at the point of registration.
Permanent reliefs from VRT are set out in section 134 of the Act and in the Vehicle Registration Tax (Permanent Reliefs) Regulations, 1993 (S.I. No. 59/1993). These reliefs may be available to persons transferring their residence or business permanently to Ireland, to persons covered by the Disabled Drivers and Disabled Passengers Tax Relief Scheme, to transfers of vehicles which were the personal property of persons recently deceased, to diplomats and to certain EU officials based in the State.
Temporary reliefs from the requirement to register a vehicle are set out in Section 135 of the Act and in the Temporary Exemption from Registration of Vehicles Regulations, 1993, (S.I. No. 60 of 1993). These provide for certain limited circumstances in which a vehicle that is temporarily brought into the State may be exempted from the requirement to be registered. Such temporary exemption may be available, for example, in situations where a vehicle is brought into the State by a person established outside the State for private or business use or, where a vehicle is brought into the State solely for the purpose of a competition, exhibition, show, demonstration, or similar purpose and is not intended to be sold or offered for sale in the State. Such exemptions do not extend to vehicles separately imported into the State.
Any person applying for a relief from the requirement to pay vehicle registration tax must do so under one of these provisions. There are no statutory or discretionary reliefs from VRT or vehicle registration requirements specifically for individuals who are protected by a protection order or similar court order.
Vehicle tax policy is reviewed as part of the annual Budget and Finance Bill process, including consideration of policy options and proposals via the Tax Strategy Group.
