Finance Act 1992 section 142A

Return of motor insurance particulars

Section 142A requires vehicle insurers to report details to Revenue when they issue motor insurance policies lasting more than 42 days for vehicles not registered in the State.

• Vehicle insurers must file a return with Revenue within one month of issuing a policy of insurance exceeding 42 days for an unregistered vehicle
• The return must include the policyholder's name and address, policy number, policy start and end dates, and the vehicle's foreign registration or identification marks (or vehicle identification number if none exists)
• The return must also include the relevant country code (per ISO 3166-1) and the make, model, type and colour of the vehicle, if known
• The requirement applies to policies issued on or after the passing of the Finance Act 2010, and returns must be submitted in the form specified by Revenue, including by electronic means where appropriate