Dáil Éireann Debate, Wednesday - 10 December 2025
160. Deputy Paula Butterly asked the Tánaiste and Minister for Finance the number of compliance checks carried out on foreign-registered vehicles in each of the past five years, in tabular form; and if he will make a statement on the matter. [70566/25]
Amharc ar fhreagra168. Deputy Paula Butterly asked the Tánaiste and Minister for Finance the measures in place to ensure compliance with Irish registration and taxation requirements for foreign-registered vehicles operating in Ireland; and if he will make a statement on the matter. [71484/25]
Amharc ar fhreagraI propose to take Questions Nos. 160 and 168 together.
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. Section 135 of the Act provides for certain limited circumstances in which a vehicle that is temporarily brought into the State may be exempted from the requirement to be registered.
Chapters 3 and 4 of the Finance Act 2001, as amended, section 139 of the Finance Act 1992, as amended, and section 1078 of the Taxes Consolidation Act 1997, as amended, provide the legislative basis for Revenue’s enforcement of vehicle registration and VRT. I am advised by Revenue that its approach to enforcement of the law is that in each instance where a failure to comply with the relevant legal requirements is detected, the matter is dealt with in a manner that is fair and proportionate in the circumstances of the particular case. 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.
In the normal course of their duties, Revenue’s enforcement teams monitor compliance with regard to vehicle registration and VRT, and this is actioned mainly via checkpoint activity. Revenue do not record statistics which would enable a breakdown of Irish and foreign 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 (end of Nov) |
415 |
41 |
831 |
787 |
