asked the Minister for Local Government if he will indicate the position with regard to claims for refund of road tax in respect of vehicles exported before the period for which they have been taxed has expired.
Ceisteanna—Questions. Oral Answers. - Road Tax.
There is no statutory authority for the refund of road tax in respect of vehicles which have been exported from this country. Where, however, a licensing authority is satisfied that a vehicle has been sent permanently out of the State, the value of the licence in respect of such vehicle is allowed to the owner on his taking out a new licence for another vehicle of a similar class for the same period for which the previous licence was in force.
Is the Minister aware that many of these people who have exported second-hand vehicles recently have failed to get a refund of the tax they have paid, not even in lieu of payment of tax on new vehicles?
The Deputy probably did not hear the reply to the question: "There is no statutory authority for the refund of road tax in respect of vehicles which have been exported from this country."
But the Minister said that a licence was actually granted.
That practice has grown up.
It is not always carried out.
The only specific statutory provision for a refund of motor taxation is contained in Article 12 (2) of the Road Vehicles (Registration and Licensing) Regulations, 1921. This relates solely to a refund in respect of the non-use of a vehicle during a licensing period. Provision for the allowance in respect of an exported vehicle referred to in the reply is contained in Article 11 (2) of the Road Vehicles (Registration and Licensing) Regulations, 1921, which reads as follows:—
"Where a council is satisfied that a vehicle has been broken up, destroyed or sent permanently out of the State, the value of the licence in respect of such a vehicle shall be allowed to the owner upon his taking out a new licence for another vehicle of a similar class for the same period for which the previous licence was in force, but no part of the duty paid for the original licence shall be refunded."