Vehicle Registration Tax (Permanent Reliefs) Regulations, 1993

JurisdictionIreland
CitationIR SI 59/1993

S.I. No. 59 of 1993.

VEHICLE REGISTRATION TAX (PERMANENT RELIEFS) REGULATIONS, 1993.

I, BERTIE AHERN, Minister for Finance, in exercise of the powers conferred on me by section 141 (3) of the Finance Act, 1992 (No. 9 of 1992), hereby make the following Regulations:

1. These Regulations may be cited as the Vehicle Registration Tax (Permanent Reliefs) Regulations, 1993.

2. These Regulations shall be deemed to have come into operation on the 1st day of January, 1993.

3. (1) In these Regulations—

" the Act" means the Finance Act, 1992 (No. 9 of 1992);

"normal residence" means the place where a person usually lives, that is to say, where he lives for at least 185 days in each year, because of personal and occupational ties, or, in the case of a person with no occupational ties, because of personal ties.

However, the normal residence of a person whose occupational ties are in a different place from his personal ties and who consequently lives in turn in different places situated in 2 or more countries shall be regarded as being the place of his personal ties:

Provided that such person returns to the place of his personal ties regularly. This proviso shall not apply where the person is living in a country in order to carry out a task of a duration of less than one year.

A person who lives in a country primarily for the purposes of attending a school or university or other educational or vocational establishment shall not be regarded as having his normal residence in that country.

"personal property" means property for the personal use of the person concerned and his household living with him outside the State but does not include property which by reason of its nature or quantity reflects any commercial interest or is intended to be used for any commercial purpose.

(2) An expression or word used in these Regulations and also used in Chapter IV of Part II of the Act shall, unless the contrary intention appears, have in these Regulations the meaning that it has in that Chapter.

Transfer of residence

4. (1) Subject to paragraph (5), the relief under section 134 (1) (a) of the Act shall be granted for any vehicle—

( a ) which is the personal property of an individual transferring his normal residence to the State and which has been in the possession of and used by him outside the State for a period of at least six months before the date on which he ceases to have his normal residence outside the State,

( b ) which has been acquired under the general conditions of taxation in force in the domestic market of a country and which is not the subject, on the grounds of exportation or departure from that country, of any exemption from or any refund of value-added tax, excise duty or any other consumption tax, and

( c ) in respect of which an application for relief, in such form as may be specified by the Commissioners, is made to the Commissioners not later than the next working day following its arrival in the State or, in case the vehicle requires the making of a customs entry on arrival in the State, not later than the next working day after its release from customs control.

(2) Where a vehicle is—

( a ) supplied under diplomatic or consular arrangements, or

( b ) supplied to an international organisation recognised as such by the Minister for Foreign Affairs or to a member of such an organisation within the limits and under the conditions laid down by the international convention establishing the organisation, or by another similar agreement, the conditions specified in paragraph (1) (b) of this Regulation shall be deemed to have been compiled with as respects the vehicle and in paragraph (1) (a) of this Regulation the reference to 6 months shall be construed as a reference to 12 months.

(3) Proof shall be supplied to the Commissioners within one month of the date of the application for the relief aforesaid that the conditions specified in paragraph (1) of this Regulation have been compiled with. The proof shall consist of—

( a ) a sales invoice, receipt of purchase, or other similar document, which clearly establishes, where relevant, that any value-added tax, excise duty or other consumption tax payable on the vehicle concerned outside the State was paid and not refunded,

( b ) in relation to the possession of and use of the vehicle by the person concerned for the appropriate period aforesaid, the vehicle registration document and insurance certificates for the vehicle,

( c ) in relation to normal residence outside the State, documents relating to the acquisition of property, or to employment or cessation of employment, or to other transactions carried out in the course of day-to-day living,

( d ) in relation to the transfer of normal residence to a place in the State, documents relating to the disposal of property in the country of departure and the acquisition of property in the State or to employment (including statements in writing from the person's employer in the State), and

( e ) evidence of the date on which the vehicle was brought into the State,

and, in addition to the foregoing or in substitution for it or any of it, any other documentary evidence the Commissioners require or accept.

(4) A vehicle in respect of which the relief aforesaid is claimed shall be produced to the Commissioners for examination.

(5) The relief aforesaid shall not be granted—

( a ) in respect of a vehicle brought into the State more than 12 months after the transfer of normal residence unless the Commissioners, in their discretion, so decide in any particular case, or

( b ) in the case of a person who transferred his normal residence from the State to a country outside the State in order to carry out a task of a duration of one year or more and who, upon completion of the task, transfers his normal residence back to the State, in respect of a vehicle in the period of 5 years following the granting of such relief in any particular case or of relief in corresponding circumstances under the provisions that applied in relation to the grant of relief from import taxes by the Commissioners in the case of transfer of residence to the State in force immediately before the 1st day of January, 1993:

Provided that, in the case of a person who commenced so living before the date of the making of these Regulations and who transfers his normal residence to the State after that date on the completion of the task concerned, this paragraph shall not apply in relation to a vehicle brought into the State by him upon such transfer.

(6) A vehicle in respect of which the relief aforesaid has been...

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