Vol. 456 No. 6
67 Mr. Callely asked the Minister for Finance the plans, if any, he has to review section 20 (1) and 20 (2) of the Finance (No. 2) Act, 1992, in order that vehicle licence duty is not payable for the duration that a vehicle is not used on Irish roads and where satisfactory confirmation is given that the vehicle is off the road; and if he will make a statement on the matter. [14549/95]
I refer the Deputy to section 117 of the Finance Act, 1995 which provides for two amendments to section 20 of the Finance (No. 2) Act, 1992. First, where there is a prolonged delay between the first registration of a vehicle and subsequent licensing, the vehicle licence duty will be payable from the beginning of the month of licensing provided certain conditions are met and on payment of a special fee of £20 to the licensing authority. Second, where a vehicle is registered within the last seven working days of a month and a licence application is made in the following month because the vehicle owner has not had the use of the vehicle until then, the vehicle licence duty will be payable from the beginning of the month of licensing. Arrears of road tax will not arise in either case except when the vehicle is detected in use in the period when it was not licensed.
I hope that these provisions deal satisfactorily with the Deputy's concerns.
