Finance Act 1992 section 141

Regulations

Section 141 sets out the power of the Revenue Commissioners and the Minister to make regulations governing vehicle registration and the management, collection and security of vehicle registration tax (VRT).

• The Revenue Commissioners may make regulations covering all aspects of vehicle registration and VRT administration, including maintaining the register, prescribing declaration requirements, assigning identification marks, and setting out how VRT is charged, secured and collected.
• Regulations may also govern authorised persons' obligations, including record-keeping, premises registration, the handling of unregistered or converted vehicles, and conditions for using unregistered vehicles in public places.
• The Minister may make separate regulations to give full effect to VRT exemptions and reliefs (including those arising from EU Directives), covering eligibility criteria, repayment amounts, time limits for claims, disposal restrictions, and calculation formulae.
• All regulations made under this Chapter must be laid before Dáil Éireann and may be annulled if a resolution to that effect is passed within 21 sitting days.