124. Deputy Jackie Cahill asked the Minister for Finance if, in the case of a car being imported into Northern Ireland from England and then being converted into a hearse in Northern Ireland before import into Ireland, VAT is chargeable on the vehicle upon registration in Ireland; if so, if the VAT is chargeable on the price of the vehicle when it enters Northern Ireland from England or when it enters Ireland from Northern Ireland; if so, when this charge came into place; the number of hearses that have been charged for VAT under these conditions since the UK left the EU; and if he will make a statement on the matter. [6299/23]

Summary

124. Deputy Jackie Cahill asked the Minister for Finance if, in the case of a car being imported into Northern Ireland from England and then being converted into a hearse in Northern Ireland before import into Ireland, VAT is chargeable on the vehicle upon registration in Ireland; if so, if the VAT is chargeable on the price of the vehicle when it enters Northern Ireland from England or when it enters Ireland from Northern Ireland; if so, when this charge came into place; the number of hearses that have been charged for VAT under these conditions since the UK left the EU; and if he will make a statement on the matter. [6299/23]

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• Tax Code

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