352. Deputy Pearse Doherty asked the Minister for Finance if he is aware of decision 1324TACD2021, made by the Tax Appeal Commissioners, in which a finding was made that the Revenue Commissioners had been applying the wrong test for normal residence in VRT cases; if so, when was he notified; what steps the Revenue Commissioners have taken to identify and notify any individuals who paid penalties and/or taxes that were not due as a result of the wrong test being applied, and when; what steps the Revenue Commissioners have taken to identify and notify any individuals wrongly accused of committing offences as a result of the wrong test being applied, and when; how many such individuals in total have been identified to date; and if he will make a statement on the matter. [1210/24]

Summary

352. Deputy Pearse Doherty asked the Minister for Finance if he is aware of decision 1324TACD2021, made by the Tax Appeal Commissioners, in which a finding was made that the Revenue Commissioners had been applying the wrong test for normal residence in VRT cases; if so, when was he notified; what steps the Revenue Commissioners have taken to identify and notify any individuals who paid penalties and/or taxes that were not due as a result of the wrong test being applied, and when; what steps the Revenue Commissioners have taken to identify and notify any individuals wrongly accused of committing offences as a result of the wrong test being applied, and when; how many such individuals in total have been identified to date; and if he will make a statement on the matter. [1210/24]

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• Vehicle Registration Tax

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