Dáil Éireann debate -
Tuesday, 17 Feb 1998

Vol. 487 No. 3

Written Answers. - Motor Taxation.

Gay Mitchell

Question:

215 Mr. G. Mitchell asked the Minister for the Environment and Local Government if his Department will examine the case of a person (details supplied) in Dublin 12 who is an old age pensioner in view of the fact that the person changed his car on 27 January 1998, which was taxed until 31 January 1998, and had to pay a full month's car tax for January for the new car acquired even though there were only four days involved and did not get credit for the four days he had already paid for; if he will review the case and cases like it with a view to removing anomalies of this kind; and if he will make a statement on the matter. [3956/98]

Minister for the Environment and Local Government (Mr. Dempsey)

Motor tax is legally bound to the vehicle, not to the owner. The legal provisions governing motor tax are based on associations between the particular vehicle and its taxation category, determined by reference to factors such as engine size, type of vehicle and the purposes for which it is used. The tax disc issued is based on these details. There would be major administrative difficulties in varying the system as suggested by the Deputy, particularly in moving away from the practice of taxing on a monthly basis. There would be additional difficulties with regard to enforcement. In these circumstances, I have no proposals to alter the motor taxation system for such cases.