386. Deputy Marian Harkin asked the Minister for Finance if there are specific operational instructions set out in the Revenue Commissioners’ VRT enforcement manuals that VRT enforcement officers are expected to follow when they encounter a resident in the State for the first-time in possession of a vehicle legally brought into the State by a qualified person on a temporary basis; if so, the specific operational instructions in such cases; and if he will make a statement on the matter. [40304/21]

Summary

386. Deputy Marian Harkin asked the Minister for Finance if there are specific operational instructions set out in the Revenue Commissioners’ VRT enforcement manuals that VRT enforcement officers are expected to follow when they encounter a resident in the State for the first-time in possession of a vehicle legally brought into the State by a qualified person on a temporary basis; if so, the specific operational instructions in such cases; and if he will make a statement on the matter. [40304/21]

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• Revenue Commissioners

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