Dáil Éireann debate -
Thursday, 19 Dec 1996

Vol. 473 No. 3

Written Answers. - Motor Taxation.

Noel Ahern

Question:

118 Mr. N. Ahern asked the Minister for the Environment the estimated number of cases in dispute in relation to a recent decision by a judge (details supplied) in the Circuit Court on the issue of liability of car tax from the date of registration rather than on vehicles which are fit for and are being used in a public place; the number of cases which have been brought to his attention through local authorities or political representation; the estimated moneys, if any, to be refunded or written off; the legal expenses, if any, which are involved; whether the Circuit Court decision will be appealed; his views on whether this whole issue reflects badly in the political system which seemed unable or unwilling to deal with an obvious unfair ruling, which the courts are now correcting; and if he will make a statement on the matter. [25166/96]

Minister for the Environment (Mr. Howlin)

Under section 20 of the Finance (No. 2) Act, 1992, which came into force on 1 January 1993, liability for licensing and payment of motor tax in respect of a vehicle which is intended for use in a public place arises from the date of its registration in the State. Section 117 of the Finance Act, 1995, provided for certain exemptions from this requirement, but these apply only from 2 June 1995. The court case in question arose in relation to a vehicle registered on 5 March 1993 and to which the concession introduced by the Finance Act, 1995, does not apply. Information in relation to the estimated number of cases in which disputes have arisen in relation to the application of section 20 (or information on the amounts involved) is not available in my Department, as many of these cases are dealt with locally by the licensing authority without reference to the Department. Since 1 January 1993, however, some 50 cases of this kind have been brought to my attention through local authorities or by public representatives. The need for further amendment of section 20 of the Finance (No. 2) Act, 1992, to make better provision for these cases is being considered in conjunction with the Department of Finance.