Vol. 473 No. 4
44 Mr. McCreevy asked the Minister for the Environment if he will examine the possibility of allowing the transfer of motor taxation from one vehicle to another by the same owner in view of the fact that many vehicles are sold, traded or scrapped prior to the expiration of a current motor taxation disc; and if he will make a statement on the matter. [24145/96]
The legal provisions governing the motor tax system are based on associations between the particular vehicle and its taxation category, determined by reference to factors such as engine size, vehicle weight, type of vehicle and the purposes for which it is used. Accordingly, the tax disc issued contains details of these criteria and is vehicle specific, and all other administrative procedures and computer systems are based on this approach.
I have no proposals to alter the system in the manner suggested. I should point out, however, that there is already provision in the motor tax code for the making of a refund in respect of the unexpired period of a licence, tax disc, subject to certain conditions, in respect of a vehicle which has been stolen, scrapped or destroyed.
