Dáil Éireann debate -
Wednesday, 28 Feb 1996

Vol. 462 No. 3

Written Answers. - Motor Tax Liability.

Noel Ahern

Question:

68 Mr. N. Ahern asked the Minister for the Environment the solution, if any, he can offer to a person in Dublin who recently purchased a second hand car privately that was imported unknown to him from the United Kingdom in January 1994, that was registered but not taxed and that arrears of almost £500 are being requested from him before it can be taxed; and whether arrears can be waived. [4664/96]

Minister for the Environment (Mr. Howlin)

Under Section 20 of the Finance (No. 2) Act, 1992, liability for licensing and payment of motor tax in respect of a vehicle arose from the date of its registration in the State. Section 117 of the Finance Act, 1995, provided for certain exemptions to the requirements of section 20 but these apply only from 2 June 1995. There are no proposals for any further relaxation of section 20.