asked the Minister for Finance if he will allow a person (details supplied) in County Waterford to retain a car which he brought from Germany, where he had been working for over two years.
Written Answers. - Car Import.
169.
I am informed by the Revenue Commissioners that the person concerned applied in September 1981 for permission to retain the car in the State permanently under the transfer of residence provisions. As the car was acquired five weeks approximately before the person mentioned came to live here the commissioners were not satisfied that it was acquired for substantial use abroad and, accordingly, it was not eligible for duty-free importation under the provisions mentioned.
The person concerned has since made application to retain the car in the State on a temporary basis. In order to qualify for temporary importation facilities for a car a person must establish to the satisfaction of the Revenue Commissioners that his only or principal place of residence is outside the State. On the basis of the information supplied to date the commissioners are not satisfied that the person mentioned is so qualified and consequently the application has not been allowed.