Can revenue seize your car...

Steve

To clear this one up.....

The offence is 'possesing' or 'being in charge' of an unregistered vehicle. You could put it in a crate, deliver it to your garage and then encase it in concrete, you'd still be guilty.

Section 131 of the 1992 finance act says:

(4) A person shall not have in his possession or charge after the 1st day of January, 1993, an unregistered vehicle or a converted vehicle as respects which the prescribed particulars in relation to the conversion have not been declared to the Commissioners unless the person is an authorised person or the vehicle is the subject of an exemption under section 135 in force for the time being.

(section 135 is a temporary import exemption).

To answer the original question, section 139 lists the offences and includes:

(3) It shall be an offence under this subsection for a person, in respect of a vehicle in the State—

( a ) to be in possession of the vehicle if it is unregistered unless he is an authorised person or the vehicle is the subject of an exemption under section 135 for the time being in force and the vehicle is being used in accordance with any conditions, restrictions or limitations referred to in section 135,

and here's the clincher:

(4) Without prejudice to any other penalty to which he may be liable, any person guilty of an offence under subsection (3) shall be liable on summary conviction to a penalty under the law relating to excise of £1,000.

(5) A vehicle in respect of which an offence under subsection (3) was committed shall be liable to forfeiture.

read it all here:
http://www.irishstatutebook.ie/1992/en/act/pub/0009/sec0131.html#zza9y1992s131
http://www.irishstatutebook.ie/1992/en/act/pub/0009/sec0139.html#zza9y1992s139

Run_to_da_hills

The Revenue commissioners have more powers and are far worse than the cops. They don't need warrents and can take a car off you at the side of the road.

Not too long ago a French student had his vintage VW Beetle removed by customs and excise because it had Fink plates on it for several years. The car was collected without his consent by a grab from a scrap truck; fortunately he got it back with extensive roof damage and sued the customs for a full restoration of the car. Apparently there is still a loophole that allows a foreign student to drive around on foreign plates indefinitally provided they are still registered as a student.

peasant

stevec wrote: »

To clear this one up.....

The offence is 'possesing' or 'being in charge' of an unregistered vehicle. You could put it in a crate, deliver it to your garage and then encase it in concrete, you'd still be guilty.

Section 131 of the 1992 finance act says:

(section 135 is a temporary import exemption).

To answer the original question, section 139 lists the offences and includes:


and here's the clincher:



read it all here:
http://www.irishstatutebook.ie/1992/en/act/pub/0009/sec0131.html#zza9y1992s131
http://www.irishstatutebook.ie/1992/en/act/pub/0009/sec0139.html#zza9y1992s139

Thanks for that hard work, that makes it frighteningly clear that you have no chance really


One question though:

What about all those rallye and track cars on foreign plates that people "posess" and are "in control of" for years . Do they get a special exemption?

zzzzzzzz

Thanks for the help SteveC.

Although, section 135:

135.—A vehicle which is temporarily brought into the State may be exempted by the Commissioners from the requirement to be registered, in such manner and subject to such conditions, restrictions and limitations as the Minister may prescribe by regulations made by him under section 141 if the vehicle is—


( a ) brought into the State by a person established outside the State for his private or business use,


( b ) 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 and is intended to be taken out of the State on the fulfilment of such purpose, or


( c ) designed or specially adapted as professional equipment brought into the State by a person established outside the State for use exclusively by such person or under his personal supervision.

I imagine if it's in your garage you could say it's for show/exhibition. I know it's kind of clutching at straws but it is a loop hole... That also explains the track cars etc.

Esel

Garages/traders who are registered with Revenue have a TAN number which allows them to import vehicles for sale without paying VRT. This is the 'authorised person' mentioned in stevec's quotes above. The understanding is that the trader is responsible for ensuring that the vehicle is registered and the VRT paid before releasing it to the purchaser.

zzzzzzzz

What about ride-on lawn mowers? Which section differentiates?

EDIT: To answer my own question: 130

Tipsy Mac

So if you were setting up a motoring museum you would have to VRT all cars in your museum even though they would never be driven ever, seems quite pointless and simply cashing in.

Steve

peasant wrote: »

What about all those rallye and track cars on foreign plates that people "posess" and are "in control of" for years . Do they get a special exemption?

Covered in the section 135 exemption as aidan quoted.

aidan.offbeat wrote: »

I imagine if it's in your garage you could say it's for show/exhibition. I know it's kind of clutching at straws but it is a loop hole... That also explains the track cars etc.

Only as long as it won't be kept here - it's only exempt if it will be exported again after the show/event.

I suppose you could argue the point that there's no time limit in the clause but at that stage it's time to talk to a solicitor;)

peasant

Well, if only one thing, this excercise has put and end to the misnomer of vehicle REGISTRATION tax ...the mask has fallen . It was, is and always will be a wrongly named IMPORTATION tax.

Thanks Bertie :rolleyes:

Steve

Tipsy Mac wrote: »

So if you were setting up a motoring museum you would have to VRT all cars in your museum even though they would never be driven ever, seems quite pointless and simply cashing in.

I think the show/event clause covers it and they are exempt - not 100% sure though.

Steve

peasant wrote: »

Well, if only one thing, this excercise has put and end to the misnomer of vehicle REGISTRATION tax ...the mask has fallen . It was, is and always will be a wrongly named IMPORTATION tax.

Thanks Bertie :rolleyes:

What galled me was that when I looked it up, VRT was in the same section - ("excise duty") as beer, cigarettes, petrol and gaming machines.

Carbon tax me arse.:mad: