S.I. No. 59/1993 - Vehicle Registration Tax (Permanent Reliefs) Regulations, 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 granted shall not be sold or otherwise disposed of, hired out, lent or given as security in the State during the period of 12 months following its registration by the Commissioners unless the vehicle registration tax to which the relief aforesaid relates is paid thereon, except with the prior permission of the Commissioners given on their being satisfied that there are circumstances justifying its non-payment.

(7) Where a person transferred his residence from the State on or before the date of the making of these Regulations and, on transfer of his residence back to the State, a vehicle of his would, but for the fact that his residence outside the State was not normal residence, have qualified for the relief aforesaid, the Commissioners may grant such relief in respect of the vehicle if the person complies with the other provisions of this Regulation and if he would have satisfied the provisions in relation to residence outside the State that applied in relation to the grant of relief from import taxes by the Commissioners in the case of the transfer of residence to the State in force immediately before the 1st day of January, 1993.

Transfer of business undertaking

5. (1) Subject to paragraph (2), the relief under section 134 (1) (b) of the Act shall be granted for any vehicle—

( a ) which has been used in the production process of the business undertaking concerned or, in the case of a service business, directly in the provision of the service, for a period of at least 12 months before the date on which the business undertaking ceased its activity in the country from which it has moved in order to carry on a similar activity in the State,

( b ) which is intended to be used for the same purpose in the State after the transfer of the business undertaking to the State,

( c ) which is brought into the State not later than 12 months after the date on which the undertaking ceased its activities outside the State, and

( d ) 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) The relief aforesaid shall not be granted in respect of a vehicle brought into the State by a business undertaking established outside the State the transfer of which to the State is consequent upon or is for the purpose of merging with, or being absorbed by, a business undertaking established in the State, in circumstances in which a new activity is not, or is not intended to be commenced.

(3) ( a ) 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 complied with.

( b ) The proof referred to in subparagraph (a) of this paragraph shall consist of—

(i) in relation to the use of the vehicle concerned for the period aforesaid in the production process aforesaid or in the provision of the service aforesaid, the vehicle registration document and insurance certificates for the vehicle concerned, and

(ii) in relation to the cesser aforesaid and the carrying on in the State of an activity similar to the activity aforesaid, documents relating to the disposal of the premises of the business undertaking outside the State, or to the acquisition or construction of permanent business premises in the State, or to any State or local authority approval or consent relating to such acquisition or construction or the carrying on in the State of the activity aforesaid,

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

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

(5) A vehicle in respect of which the relief aforesaid has been granted shall not be sold or otherwise disposed of, hired out, lent or given as security in the State during the period of 12 months following its registration by the Commissioners unless the vehicle registration tax to which the relief aforesaid relates is paid thereon, except with the prior permission of the Commissioners given on their being satisfied that there are circumstances justifying its non-payment.

(6) In special cases, if, in the opinion of the Commissioners, it is justified by the circumstances, the relief aforesaid may be granted notwithstanding the fact that subparagraphs (a) and (c) of paragraph (1) of this Regulation have not been complied with as respects the periods specified in those subparagraphs.

Inheritance

6. (1) The relief under section 134 (1) (c) of the Act shall be granted for any vehicle—

( a ) which was the personal property of the deceased person concerned and is brought into the State not later than 2 years, or such longer period as the Commissioners in their discretion may allow in any particular case, from the date on which the vehicle entered into the possession of the person who acquired it by inheritance or the personal representative of the deceased person takes control of his property,

( b ) in respect of which there is produced to the Commissioners by or on behalf of the person seeking the relief the evidence specified in paragraph (2) of this Regulation and the evidence satisfies the Commissioners that the vehicles qualifies for the relief,

( c ) in respect of which an application for relief, in such form as may be specified by the Commissioners, is made to the Commissioners by a person who, in relation to the deceased person, is a person specified in the said section 134 (1) (c) 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) The evidence referred to in paragraph (1) (b) of this Regulation shall be supplied to the Commissioners within one month of the date of application for relief and shall consist of—

( a ) evidence of the death of the owner of the vehicle concerned, such as a death certificate or a copy thereof, and

( b ) evidence that the person by or on whose behalf the application for the relief is made is either the person entitled to the ownership of the vehicle under the will or, as the case may be, on the intestacy, of the deceased person or is the personal representative of the deceased person, the evidence being a copy of the will together with proof that the will has been accepted by the appropriate authorities of the place where the deceased person died for the purposes of the administration of his estate or, if the deceased person was intestate as to the vehicle concerned, a declaration issued by a notary or other competent person in the place aforesaid or by a notary in the State that the vehicle was acquired by the person as the beneficiary under the intestacy or as the personal representative of the deceased person, and

( c ) the vehicle registration document,

and, in addition to the foregoing or in substitution for it or any of it, any other documentary evidence the Commissioners may require or accept and, where any such document as aforesaid is in a language other than the English language or the Irish language, a translation thereof into the English language or the Irish language duly certified, to the satisfaction of the Commissioners, to be a true translation.

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

Donations by official bodies, public authorities or groups

7. (1) The relief under section 134 (1) (d) of the Act shall be granted for any vehicle—

( a ) which is not used for commercial purposes,

( b ) where a gift of such a vehicle has not previously been made by the body, authority or group concerned to the body, authority or group concerned or has been made only occasionally, 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) 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 subparagraphs (a) and (b) of paragraph (1) of this Regulation have been complied with and the proof shall be in such form as may be specified by the Commissioners.

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

Diplomatic and related relief

8. (1) The relief under paragraphs (e), (f), (h), (inserted by the Finance (No. 2) Act, 1992 (No. 28 of 1992)) and (i) (inserted by the said Act) of section 134 (1) of the Act shall be granted for—

( a ) not more than one vehicle for the official use of institution of the European Communities or the European Foundation for the improvement of living and working conditions during such period as may be determined by the Commissioners in relation to that case:

Provided that the relief aforesaid may be granted by the Commissioners in respect of additional vehicles in a particular case justified by the circumstances,

( b ) in the case of an official or other member of the staff of an institution of the European Communities or of the European Foundation for the improvement of living and working conditions whose normal residence was not in the State immediately prior to taking up a post with such institution in the State, 2 vehicles which are either brought into or acquired in the State within a period of 12 months of his taking up of the post.

(2) Where the vehicle concerned is brought into the State, an application for the relief aforesaid, in such form as may be specified by the Commissioners, shall be 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. Where the vehicle concerned is acquired in the State, the application aforesaid shall be made before the acquisition of the vehicle.

(3) A vehicle in respect of which the relief aforesaid has been granted shall not be sold or otherwise disposed of, hired out, lent or given as security in the State during the period of 2 years following its registration by the Commissioners unless the vehicle registration tax to which the relief aforesaid relates is paid thereon, except with the prior permission of the Commissioners given on their being satisfied that there are circumstances justifying its non-payment.

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

9. (1) The relief under section 134 (1) (g) of the Act shall be granted—

( a ) in the case of a diplomatic agent accompanied by his spouse, for not more than 2 vehicles for the personal use of the diplomatic agent, his spouse, and family living with him during such period as may be determined by the Commissioners in relation to that case after consultation with the Minister for Foreign Affairs,

( b ) in the case of a diplomatic agent unaccompanied by his spouse, for not more than one vehicle for the personal use of the diplomatic agent during such period as may be determined by the Commissioners in relation to that case after consultation with the Minister for Foreign Affairs:

Provided that the relief aforesaid may be granted in respect of additional vehicles by the Commissioners, in consultation with the Minister for Foreign Affairs, in particular cases justified by the circumstances,

( c ) in the case of a member of the administrative and technical staff of a diplomatic mission, who is neither a national of the State nor a person whose normal residence was in the State immediately prior to his taking up duty in the mission, for one vehicle which is either brought into or acquired in the State within the period of 6 months of his taking up duty in the mission,

( d ) for not more than one vehicle for use as a service car of a diplomatic mission during such period as may be determined by the Commissioners in relation to that case after consultation with the Minister for Foreign Affairs:

Provided that the relief aforesaid may be granted in respect of additional vehicles by the Commissioners, in consultation with the Minister for Foreign Affairs, in particular cases justified by the circumstances.

(2) Where the vehicle concerned is brought into the State, an application for the relief aforesaid, in such form as may be specified by the Commissioners, shall be 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. Where the vehicle concerned is acquired in the State, the application aforesaid shall be made before the acquisition of the vehicle.

(3) A vehicle in respect of which the relief aforesaid has been granted shall not be sold or otherwise disposed of, hired out, lent or given as security in the State unless the vehicle registration tax to which the relief aforesaid relates is paid thereon, except with the prior permission of the Commissioners given on their being satisfied, in consultation with the Minister for Foreign Affairs, that there are circumstances justifying its non-payment.

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

(5) In this Regulation "diplomatic agent" and "member of the administrative and technical staff" have the meanings assigned to them by Article 1 of the Vienna Convention on Diplomatic Relations done at Vienna on the 18th day of April, 1961, as set out in the First Schedule to the Diplomatic Relations and Immunities Act, 1967 (No. 8 of 1967).

Construction

10. These Regulations shall be construed together with the statutes which relate to the duties of excise and the management of those duties and any instrument relating to the duties of excise and the management of those duties made under statute.

GIVEN under my Official Seal, this 2nd day of March, 1993.

BERTIE AHERN,

Minister for Finance.

EXPLANATORY NOTE.

These Regulations, which are effective from 1 January, 1993, lay down the conditions governing the registration of vehicles without payment of vehicle registration tax where such vehicles are brought permanently into the State—

( a ) in connection with a transfer of normal residence;

( b ) in connection with a transfer of a business activity;

( c ) following acquisition by inheritance;

( d ) as gifts by approved official bodies, public authorities or groups;

( e ) for the use of the European Foundation for the improvement of living and working conditions and the institutions of the EC and their officials, and

( f ) under diplomatic, consular or similar arrangements.