Paul Murphy (Dublin South West, RISE)
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340.To ask the Minister for Finance if a rejected application transfer and exemption will be re-examined for a person (details supplied). [31970/24]

Jack Chambers (Dublin West, Fianna Fail)
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As the Deputy is aware all motor vehicles in the State must be registered within 30 days of their date of entry into the State at which point Vehicle Registration Tax (VRT) is charged. In certain cases, a full or partial exemption from VRT may apply, if the person registering the vehicle is transferring their residence to the State.In order to qualify for Transfer of Residence (TOR) relief, the person registering the vehicle must have had normal residence abroad and is now taking up normal residence in the State. In addition, the vehicle is required to have been in the person’s possession for a minimum of six months before the transfer of residence to the State and brought into the State within 12 months of transferring residence. I am advised by Revenue that in the case of the application concerned, the person has not provided sufficient evidence to support having usage of the vehicle for six months outside of the State, prior to taking up normal residence in the State. In the event that the person concerned has additional information to support their application they can contact Revenue via MyEnquiries or by contacting Revenue’s VRT Helpline on 01-7383619. Further guidance in relation to VRT exemptions and reliefs, including the exemption from VRT on the basis of a ‘Transfer of Residence’ (TOR), can be found on the Revenue website at www.revenue.ie/en/vrt/reliefs-and-exemptions/index.aspx. A person has the right to appeal Revenue’s decision to refuse a Transfer of Residence (TOR) exemption, further details on that process can be found at www.revenue.ie/en/vrt/appeals/index.aspx.