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					               VEHICLE REGISTRATION TAX

                STATEMENT OF PRACTICE

                     (SP -VRT 1/98)




      REPAYMENT OF VEHICLE REGISTRATION TAX IN
     RESPECT OF MOTOR VEHICLES USED SOLELY FOR
       HIRING TO OTHERS UNDER SHORT-TERM SELF-
                   DRIVE CONTRACTS




April, 1998.
                                   Contents

Section       Subject                                                       Page
No.

1.            Introduction                                                         2

2.            Eligibility for VRT Repayment                                        3

3.            Payment of VRT and Deferred-Payment Facilities                       5

4.            Repayment Procedure                                                  6

5.            Calculation of the Amount of VRT Repayment                           7

6.            Replacement Vehicles                                                 7

7.            Crashed/Written-Off Vehicles                                         7

8.            Complimentary vehicles                                               8

9.            Obligations on Applicants                                            8

10.           Formal Appeals                                                       9

11.           Enquiries                                                            9

Appendix A:          Form VRT 9 (Rev 2):
                     Declaration for Short-Term Car-Hire                           11

Appendix B:          Form VRT 18A (Rev 2):
                     Authorised Signatories Declaration                            13

Appendix C:          Form VRT 10B:
                     Application for Repayment of VRT in respect of a
                     Vehicle Written-Off while on STCH                             14

Appendix D:          Form VRT 10 (Rev 3):
                     Application for a Repayment of VRT                            15

Appendix E:          Form VRT 18C:
                     Notice of Refusal of a VRT Repayment Claim                    17
                                          1
              Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                     April, 1998
Appendix F:          Form 18D (Rev 1):
                     Notice of Deduction from a VRT Repayment Claim          18

Appendix G:          Form VRT 18E:
                     Notice of Addition to a VRT Repayment Claim             19


                            Vehicle Registration Tax

                     Statement of Practice (SP-VRT 1/98)

 Repayment of Vehicle Registration Tax in Respect of Motor Vehicles used
    Solely for Hiring to Others under Short-Term Self-Drive Contracts.




1.    Introduction


The Short-Term Car-Hire (STCH) repayment scheme was introduced in 1993
with the twin objectives of enabling car-hire operators to:

     provide sufficient numbers of vehicles to meet the tourist demand,
      particularly at peak periods, and

     provide vehicles to tourists at more affordable and attractive rates

With these tourism-oriented objectives in mind, the Finance Act, 1992, section
134(11) (as amended), provides for the repayment of an “appropriate
amount” of Vehicle Registration Tax (VRT) in respect of a qualifying vehicle
used solely for hiring to others by authorised car-hire operators under short-
term self-drive contracts.

     “Appropriate amount” means the amount by which the Open-
     Market Selling Price (OMSP) of a vehicle has fallen between the
     time of its registration and the time of removal from STCH (See
     Table 1, p.6).

     “Qualifying vehicle” means a new Category A vehicle declared to
     the Revenue Commissioners for the purpose of STCH at the time
     of registration by a person authorised by the Commissioners under
     the Finance Act, 1992, section 136.

                                          2
              Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                     April, 1998
      “Short-term self-drive (STSD) contract” means a contract under
      which a vehicle is hired to a person for the purpose of being driven
      by such person, and under which the same vehicle is not hired to
      the same person for a period exceeding, or for periods exceeding
      in total, 5 weeks in any period of 12 months.

In the case of vehicles purchased outright by companies engaged in STCH
(i.e. where title to a vehicle passes to the car-hire operator) an additional VRT
repayment may also be claimed by them. This repayment amounts to 17.355%
of the original VRT paid on the vehicles. Similarly, for vehicles acquired
through companies engaged in leasing, and subsequently used solely for
STCH, a VRT repayment in the same amount is also available to the leasing
companies. (A separate Statement of Practice (SP-VRT1/97) on the leasing
repayment scheme is available on request from the Central Repayments
Office (CRO) (See section 11, p.9).)


2.     Eligibility for VRT Repayment


In order to qualify for a VRT repayment, a car-hire operator must first be
authorised by the Commissioners under the Finance Act, 1992, section 136. If
authorisation is granted, an unique Trader Account Number (TAN), and a
Revenue Control Officer, will be assigned. (For operators requiring
authorisation, application forms are available on request from the Central
Vehicle Office (CVO) (See section 11, p.9).) Similarly, in order to qualify for a
VRT repayment, a vehicle must:

      be a new Category A vehicle

      be declared on Form VRT 9 (See Appendix A) to the Commissioners at
the    time of registration as intended for STCH

      be physically delivered to, and held at, a premises used (usually
owned/      leased/rented etc.) by the car-hire operator for the purpose of
STCH and available for hire to the public within 10 working days of the
date of     declaration for registration

      “Premises” means a business premises used for the purpose of
      STCH by a person authorised by the Commissioners under section
      136. Following initial authorisation, each newly-acquired premises
      must be notified to the Control Officer.



                                          3
              Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                     April, 1998
    A public area (street/road etc.) in the immediate vicinity of a car-
    hire operator’s retail sales office/s, and used for the purpose of
    short-term storage of vehicles (i.e. collection/return), is included
    automatically as part of the relevant notified office/s and does not
    need to be advised separately to the Control Officer.

    Note: Premises owned/leased/rented by a distributor, or in which
    a distributor has any proprietary interest or involvement, will not
    be accepted by the Commissioners as a premises for use by a car-
    hire operator for the purpose of STCH. Acceptance will be subject
    to examination of the premises and approval by the Control
    Officer.

    A vehicle which has been returned for sale to the premises of a
    distributor/dealer, either under a buy-back agreement or
    arrangement of similar effect, will be deemed not to be available
    for hire and to have been removed from STCH on the day it was
    removed from the premises of the car-hire operator. A vehicle may
    not be simultaneously available for hire and for sale. In the case of
    car-hire operators who share a premises with a dealer with whom
    they have a buy-back or similar arrangement the necessity to
    maintain current and accurate records of the date of removal from
    hire is of particular importance in this regard.

     be used solely for STCH

    Use involving collection/delivery of vehicles to/from a car-hire operator’s
    premises may be permitted subject to accurate records being kept and the
    Control Officer being satisfied as to their bona fides. Vehicles used for
    operational or private purposes by staff of the car-hire operator will not qualify
    for a VRT repayment.

    have travelled a minimum of 5,000 miles (8,000 kilometres) while on
STCH

    A record of the mileage of each vehicle while on STCH must be
    recorded and maintained by the car-hire operator in respect of each
    vehicle for which a repayment application is made. This mileage
    must be recorded on the individual contracts for hire at the
    beginning and end of each period of hire. In general, therefore,
    mileage at the time of removal from STCH must be supported by
    the individual contracts for hire. Minor gaps in mileage records
    will not disqualify a vehicle provided the Control Officer is
    satisfied as to the circumstances.

                                            4
              Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                     April, 1998
         The above notwithstanding, mileage incurred in the collection
         and/or delivery of vehicles between points of hire may be allowed
         for the purposes of STCH where the Control Officer is satisfied as
         to the circumstances of the case and the mileage involved.
         Similarly, mileage incurred in the collection and/or delivery of a
         vehicle to/from a place of repair/service may also be allowed
         under the same conditions.

          be available for STCH for a minimum of three months from the date of
           declaration for registration

          be available for STCH until 31st August in the year of registration 1

         In addition,

          no STSD contract may exceed 5 weeks, or 5 weeks in total, to any one
           person in any 12 month period

    all VRT and Value-Added Tax (VAT) due by the car-hire operator
must have been paid at the time of making an application for repayment
3.   Payment of VRT and Deferred-Payment Facilities


As a general rule, VRT must be paid at the time of registration. However, for
persons authorised by the Commissioners under section 136 and granted a
deferred- payment facility, payment may be deferred to the 15th day of the
month following registration. In the case of vehicles declared for the purpose
of STCH an Extended Deferred-Payment Facility is also available to car-hire
operators as follows:

        for new vehicles registered on or after 1st December in any year and
     prior to 1st September in the following year, payment of VRT may be
     deferred to a   date not later than the 15 September in the said following
     year, and

        for new vehicles registered on or after 1st September in any year and
     prior to 1st December in the same year, payment of VRT may be
     deferred to a date     not later than 15th December of that same year.

Vehicles which are the subject of leasing agreements will not qualify for the
extended deferred-payment facility.




1
    This condition does not apply to vehicles declared for STCH after 31st August in any given year.
                                                    5
                    Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                           April, 1998
Vehicles (other than crashed/written-off vehicles) which are the subject of the
extended deferred-payment facility, and which cease to be available for STCH
prior to the ending of the relevant period of extended deferred-payment,
must be notified to the CRO by the end of the next working day following
removal from STCH, and the relevant VRT accounted for. Where no
notification is received, or where it is not received within the stipulated time -
frame, the facility may be refused in respect of vehicles declared for
registration by the applicant thereafter.

Applications for repayment in respect of vehicles removed from STCH prior
to 31st August in the year of registration will not be accepted and no
repayment will be made.

The relevant application forms for deferred, and extended deferred, payment
facilities are available on request from the AEP Bureau (See section 11, p.9).


4.      VRT Repayment Procedure


        in order to obtain a VRT repayment an authorised person must first
     complete Form VRT 18A (list of persons authorised to sign applications
     for repayment on behalf of the car-hire operator - see Appendix B). The
     form      should be sent to the CRO prior to making any applications for
     repayment.

       applications for VRT repayment should be made on Form VRT 10 (see
        Appendix D) and sent to the CRO

Alternatively, details may be submitted on computer diskette (3.5”)
  accompanied by a signed Form VRT 10 endorsed “VRT repayment claim
  as per details on attached diskette”. (A Car-Hire Repayments System
  Software Guide is available on request from the CRO for this purpose.)

         applications must reach the CRO within two weeks (10 working days)
     of the      date of removal of the relevant vehicle/s from STCH
     (Arrangements may be made via the CRO for a longer period in certain
     instances.)

       Applications received after this time will require an explanation
       from the applicant in writing before they are accepted and/or
       processed.

       where an application for repayment is refused on the grounds that
     VAT or VRT due is outstanding, the applicant will receive a Notice of
                                            6
                Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                       April, 1998
     Refusal on     Form VRT 18C (See Appendix E). The applicant should
     take immediate steps to rectify the situation.

       where any deduction from the amount of VRT to be repaid falls to be
     made,    the applicant will be notified on Form 18D (See Appendix F).

        where any corrective/additional repayment falls to be made to the
     applicant, the applicant will be notified on Form VRT 18E (See Appendix
     G).

Relevant declaration and application forms are available on request from the
CRO.


5.      Calculation of the Amount of VRT Repayment


The VRT repayment rates are based on the average rate of depreciation of
vehicles while on STCH, and are subject to regular review by the
Commissioners. Where a decision is taken to alter the rates, all car-hire
operators will be notified in advance.

Table 1:       VRT Repayment Rates
         Engine Size               Period on STCH             Rate of VRT Repayment
             (cc)                      (Months)                 (as % of VRT paid)
<2,500
                                          3<6                                15%
                                          6 < 12                             20%
                                         12 < 18                             25%
                                         18 < 24                             30%
                                         24 < 36                             35%
                                   36 and above                              40%

2,500 & above including                   3 < 24                       as above
automatics, estates,                     24 < 36                         45%
motor homes & minibuses            36 and above                          50%
6.      Replacement Vehicles


“Replacement vehicle” means a vehicle hired, lent or otherwise given or
arranged by an authorised person as a replacement vehicle for a vehicle
either being repaired, or due to be repaired, by him or on his behalf and not
previously declared under section 134(11)) for the purpose of STCH.


                                           7
               Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                      April, 1998
The sole use for STCH requirement means that, in most cases, replacement
vehicles will not receive a VRT repayment. However, vehicles declared for
STCH and hired under bona-fide STCH contracts in instances, for example,
where a vehicle has been crashed and requires substantial repair
necessitating the hire of a vehicle by its owner during the period of repair,
will not be disqualified from receiving a VRT repayment provided the
vehicle is hired by the owner of the vehicle in question. Vehicles hired by
dealers from car-hire operators as replacement vehicles for their customers
will not receive a VRT repayment. In all cases of doubt, the car-hire operator
should contact the Control Officer prior to hiring a vehicle.


7.    Crashed/Written-Off Vehicles


Applications for VRT repayment in respect of vehicles crashed/written-off
while on STCH are not excluded per se from the repayment scheme; each
claim, accompanied by a completed Form VRT 10B (See Appendix C), will be
processed separately on its merits. However, as a general rule, where full
insurance compensation is paid/payable in respect of the loss of the vehicle,
or where no demonstrable loss is incurred by the car-hire operator, no VRT
repayment will be made. Where these vehicles are the subject of extended
deferred-payment facilities, the vehicle details must be notified to the Control
Officer by the end of the next working day following the accident etc. In
addition, the Control Officer must be notified where a crashed vehicle has
been repaired and again made available for hire.


8.    Complimentary Vehicles


Vehicles lent on a complimentary basis, i.e. where there is no written STSD
contract and/or where no payment is involved, will not qualify for a
repayment.


9.    Obligations on Applicants


      the legal onus of establishing entitlement to any repayment of tax rests
  at all      times with the applicant
      records (including computer records) and documents relating to an
       application for VRT repayment, which must also be kept for VAT
  purposes, should normally be kept for a period of six years from the date
  of the last transaction to which they relate. However, they may be
                                       8
              Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                     April, 1998
      disposed of earlier     once the permission of the local VAT Inspector
      and Control Officer has been obtained. The records should normally
      include 2:

                    copies of invoices to/from dealers (original purchase and
         buy-              back or equivalent)

                    copies of hire-purchase agreements, where appropriate

                    record of payments/receipts made to/from dealers

                    record of payments received from hirers

                    mileage records (where separate and additional to those in
                     STSD contracts)

                    STSD contracts

                    repair/service invoices

                    copies of VAT returns

          access to the premises where records and documents are kept must be
           provided to an Authorised Officer (usually the Control Officer) at all
           reasonable times

        all records and documents relating to each transaction must be
      produced on    request by such Authorised Officer.


10.        Formal Appeals


Where a person is dissatisfied with a Revenue decision to refuse a VRT
repayment under this scheme recourse may be had to the formal Appeal
Procedure relating to Payment of Excise Duty. The procedure to be followed
is outlined in leaflet No. C&E 6 which is available on request from any VRO
or from the CRO.


11.        Enquiries




2
    This should not be taken as an exhaustive list.
                                                      9
                     Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                            April, 1998
All enquiries concerning VRT repayments should be addressed to:

  The Central Repayments Office                       Tel.: (047) 82800
  Revenue Commissioners                               Fax.: (047) 82221
  Coolshannagh
  Co. Monaghan

Authorisations under the Finance Act, 1992, section 136, are issued by the
CVO which may be contacted at:

  The Central Vehicle Office                  Tel.:   (053) 33750
  Revenue Commissioners                               Fax.: (053) 33790
  Rosslare Harbour
  Co. Wexford.

Deferred, and extended deferred, payment facilities are organised and
administered by the AEP Bureau which may be contacted at:




  The AEP Bureau                              Tel.: (01) 6792777 exts. 4212/4214
  Revenue Commissioners                       Fax.: (01) 4781635/6791581
  2nd Floor
  Wicklow House
  South Great George’s Street
  Dublin 2.




                                         10
             Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                    April, 1998
                                                                                  Appendix A


                                        Declaration for Short-Term Car-Hire
                   (Vehicle Registration and Taxation Regulations, 1993, Reg. 5(b))

                              Declarant Details                                                                           Business Details

Name:.....................................................................                  VAT No.: ..................................................................

Address: .................................................................                  TAN: ........................................................................

...............................................................................             Tel. No.: ...................................................................

..............................................................................                Fax No.: ................................................................


                              Make                                                 Model & Version                                     Statistical Code


               Chassis Number                                                 Extended Deferral of
                                                                          Engine Number
                                                                                    11                                                                       YES            NO
                                        Short-Term Car-Hire Repayment Scheme: VRT Required? 
                                                                              Statement of Practice
                                                                                     April, 1998
                                               Declaration
 I, the undersigned, declare that the above vehicle:

  is intended solely for use by me for the purpose of short-term car-hire
  has not been purchased by me under a leasing agreement/arrangement
 (extended deferred-payment cases only)
  will be at a premises used by me for short-term car-hire within 10 working days of the date of registration


   Signature:                                                                        Date:

                                       For Official Use Only
            OMSP (£)               VRT PAYABLE (£)                                 Note to VRO

                                                                 1. Ensure that form is fully and properly
                                                                 completed with appropriate boxes ticked.
    Registration Number           Date of Registration           2. When completed, this form, together with Form
                                                                 VRT 3, should be sent to the Central Vehicle
                                                                 Office, Rosslare, Co. Wexford.
                                 Deferred      FACT
     Cash
     Method of Payment:
          
                                                YES NO                            VRO Stamp
    Extended Deferred-Payment Allowed?: 




 Signature:                                            Date:

VRT 9 (Rev. 2)
                    Notes on the Completion of this Form
                                            (Please read carefully)




              1. This form must be signed by a person authorised to do so. In the case
              of a company this will normally be a director or the company secretary; in
              the case of a partnership by one of the partners; or in the case of a sole
              trader by the trader him/herself.  12
                       Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                              April, 1998
              In any event, the signature must be one previously declared to the Revenue
              Commissioners on Form VRT 18A which is available at/from any Vehicle
              Registration Office.
                                            Appendix B


          LEASING/CAR HIRE/DRIVING SCHOOL/ DEMONSTRATION

                                                 VEHICLE REGISTRATION TAX

                                                 PERSONS AUTHORISED TO SIGN
                                                 DECLARATIONS/APPLICATIONS


       Name and Address of Company :            Telephone number:

_____________________________________             Fax number:

_____________________________________             VAT number:                         TAN:

_____________________________________                                   Please tick whether:
                                                    13
                        Short-Term Car-Hire Repayment Scheme: Statement of Practice
____________________________________           April, 1998
                                                 Leasing        Car Hire        Driving Demonstration
  Contact Name: ______________________           Company                         School
           The persons named below are authorised from the date of this notification to sign
      declarations and/or applications for repayment of Vehicle Registration Tax under Section 134,
    Finance Act, 1992 (as amended) for the company named above. I undertake to notify the Revenue
  Commissioners within one week if any of the persons named below cease to be authorise d by this
company.

          Signed: __________________________                                                Date: ______________________________

          Title: ___________________________
This notification must be signed, in the case of a limited or other incorporated company, by a director or company sec retary, or , in the case of a partnership,
by one of the partners, or, in the case of a sole proprietorship, by the proprietor.)


NAMES OF AUTHORISED PERSONS (BLOCK CAPITALS)                                                                                                                       SIGNATURE




                                              FOR OFFICIAL USE ONLY
   Time and Date received: _________________________

   Signed: _______________________________

   Date: _________________________________

   VRT 18A (Rev 2)                                                                     Appendix C



                     Application for Repayment of Vehicle Registration Tax in
                   respect of a Vehicle Crashed/Written-Off while on Short-Term
                                             Car-Hire
                                                                        (Finance Act, 1992, s.134(11)

                                             Applicant Details                                                                    Business Details

                  Name: .................................................................              TAN: ...................................................................
                  ............................................................................
                                                                                                14
                                                                                                  VAT No.: ............................................................
                                                     Short-Term Car-Hire Repayment Scheme: Statement of Practice
                  Address: ............................................................. April, 1998
                                                                                                  Tel. No.: ..............................................................
                  ...........................................................................
                      ......................................................................      Fax No.: ..............................................................
     Registration No.:                                        STCH Contract No.:


     Date Written-Off:                                        How Written-Off:


     Date Reported                                            Garda Station:
     to Gardai:

     Insurance Co.:                                           Insurance Policy No.:


                                                   Declaration
I, the undersigned, hereby declare that the above vehicle:
     has been written-off while being used by me for the purpose of Short-Term Car-Hire as defined by the
      Revenue Commissioners in Statement of Practice VRT 1/98
     has/will not be the subject of a full/partial insurance claim
and I hereby:
     claim a repayment of VRT under the Finance Act, 1992, s.134(11)
     authorise the Revenue Commissioners to make all appropriate enquiries of the above insurance company in
      this regard


     Signature:                (per VRT 18A)
                                                                                      Date:


                               For Official Use by Control Officer Only
I have:
     examined the records kept by the applicant in respect of the hiring of the above vehicle
     made appropriate enquiries of the above insurance company, and
I am satisfied/not satisfied (delete as appropriate) that:
     the vehicle was being used for the purpose of short-term car-hire as defined when written-off
     the applicant is entitled to a repayment of the VRT as claimed.


    Signature:
                                                  Appendix D

    Control Station:                                          Date:


             Form VRT
             10B
            Application for Repayment of Vehicle Registration Tax
                                in respect of
                                      15
                Vehicles used Solely for Short-Term Car-Hire
                         Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                    (Finance Act, 1992, s.134 (11)
                                                April, 1998
                      Applicant Details                                                          Business Details

   Name: ......................................................                VAT No.: ................................................
   .................................................................           TAN: .......................................................
   Address:....................................................
                                                                               Tel. No.: ..................................................
   .................................................................
     ...............................................................            Fax No.: ...............................................

                                                             Declaration

   I, the undersigned, declare that:
    the vehicles specified have been used by me solely for the purpose of short-term car-hire as
     outlined in Statement of Practice (SP -VRT 1/98)
    the vehicles specified were at a premises used by me for short-term car-hire and available for
     hire within 10 working days of registration
    all VAT and VRT payable by the date of this application has been paid
    all details supplied in respect of this application are true and correct

I hereby claim a repayment of the VRT in respect of the vehicles specified.

     Signed:                                                                                                  Date:
                                               (per VRT 18A)



                                                  For Official Use Only

     Papers referred to:                                                                                       Date:

     VAT Payments Current?                         YES NO                     VRT Payments Current?                      YES NO

     Total Repayment:                 IR£                                      Number of Claims Received:

     Number of Claims Rejected:                                                Total Deductions:            IR£

     Amount Repaid:               IR£                                          A-G’s Reference:
       VRT 10 (Rev 3)                                                                             * Delete as appropriate
  l aiSigned:
      mant’s               F ul l Chassi s Numb er                         F ul l            Date of    Date: e * W ri tten-
                                                                                                         M i l eag
  Reference                                                            Reg i strati o        Removal                                 Off
   Numb er                                                              n Numb er          from STCH


     Surveyor:

                                                                         16
                              Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                                     April, 1998
* Please tick , if appropriate, complete Form VRT 10B, and forward to Control Officer.




                                                  17
                  Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                         April, 1998
                                                     Appendix E



                                                                   Central Repayments Office
                                                                   Coolshannagh
                                                                   Co. Monaghan.

                                                                   Tel: (047) 82800
                                                                   Fax: (047) 82221



     NOTICE OF REFUSAL OF A VRT REPAYMENT CLAIM
                                         (Section 134 Finance Act 1992)


Name: ........................................                            Our Ref:
Address: .....................................
             .....................................
             .....................................
             .....................................


I refer to your claim for a repayment of Vehicle Registration Tax for the month of
.................... 19...


It is a condition of the Vehicle Registration Tax repayment scheme that before a repayment
is made the person/company/organisation* entitled to the repayment must have their Vehicle
Registration Tax payments and Value Added Tax returns up to date.


It is noted that at the time of writing this letter your VAT returns/VRT payments are not up
to date. Accordingly, I am not in a position to proceed with your claim until the position is
regularised.




Signed:.........................................

Date:............................................


                                                          18
                       Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                              April, 1998
                                                     Appendix F
VRT 18C (Rev 1 )                                                            *Delete words inapplicable


                                                                               Central Repayment Office
                                                                               Coolshannagh
                                                                               Co. Monaghan
                                                                               Tel: (047) 82800
                                                                               Fax: (047) 82221



NOTICE OF DEDUCTION FROM A VRT REPAYMENT CLAIM


Company Name: .........................................
                                                                                  Reference
Address:.......................................................
           ........................................................
           .......................................................
           .......................................................


The deductions listed have been made to your claim for the month of______________
for the reasons stated.

    Claimant’s                      Reg. No.                    Amount of             Reasons
   Reference No.                                                Deduction




                                             Total:

                                                                 19
                       Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                              April, 1998
                                                                           Appendix G
 Signed: ................................                                                                 Date Stamp

 VRT 18 D (Rev 1)


                      Notice of Additions to VRT Repayment Claim
                           made under the Finance Act, 1992, s.134.

                              Applicant Details                                                     Reference Number

Name: ............................................................
....................................................................................

Address: .........................................................                                    MTH. YEAR
.......................................................................




  I wish to advise that the following additions have been included in your repayment claim for
  the period specified above:

       Applicant’s Reference                                Registration                Additions     Reason/s for Addition/s
              Number                                          Number                      (IR£)




                                                                                       20
                                   Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                                  Total: April, 1998
Signed: ...........................................
                                                           Date Stamp
Grade: ............................................


 Form VRT 18E




                                                      21
                    Short-Term Car-Hire Repayment Scheme: Statement of Practice
                                           April, 1998
          Issued by VRT Administration Branch
               South Great George’s Street
                       Dublin 2.




                            22
Short-Term Car-Hire Repayment Scheme: Statement of Practice
                       April, 1998

				
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