asked the Minister for Local Government and Public Health if he will state what are the conditions under which the duty on mechanically propelled vehicles is paid; whether such duty is paid yearly, quarterly or monthly, and if quarterly or monthly payments are accepted he will state if the duty is pro rata.
Ceisteanna—Questions. Oral Answers. - Duty on Mechanically Propelled Vehicles.
Licensing authorities are charged with the issue of motor vehicle licences upon receipt of a statutory declaration from the applicant and upon payment by the applicant of the amount of duty appropriate to the vehicle. The duty is payable by reference to the period for which a licence is required. The period may be yearly, quarterly, part yearly (other than quarterly) and part quarterly. Quarterly payments represent an increase of 20 per cent. on a pro rata quarterly rate, but part quarterly licences are charged pro rata to the quarterly rate.