To ask the Secretary of State for Transport, further to his answer of 18 November, Official Report, column 10, what is his definition of "temporarily imported" for vehicles registered in other EC states, in so far as such vehicles qualify for exemption from United Kingdom vehicle excise duty; and what steps are being taken to check that avoidance of due taxation is not taking place by coaches registered in the Republic of Ireland but operating full time in Britain.
A coach is held to be temporarily imported for these purposes if it is exported from the United Kingdom on completion of its journey, or otherwise, normally within three months of its entering the United Kingdom. Vehicle excise duty on a typical 50-seater coach is £207 in Ireland and £300 in the United Kingdom. I shall be pleased to consider any evidence which my hon. Friend has that existing regulations are being abused.