Vol. 507 No. 2
200 Mr. N. Ahern asked the Minister for the Environment and Local Government the situation on the refund of car tax where the vehicle will be permanently off the road; the reason a refund should be refused due to the fact the car was taxed on a three months basis and had 11 weeks to expire; the regulations in this regard; the basis for these regulations; and if applications for a refund will be considered from persons whose cars are burned out. [16707/99]
Refunds of motor tax can be made under the following circumstances when: the vehicle has been scrapped or destroyed or sent permanently out of the State, or the vehicle has been stolen and has not been recovered by the owner, or a vehicle in respect of which a tax disc has been taken out has not been used in a public place at any time since the issue of the disc, or the owner of the vehicle has ceased, because of illness, injury or other physical disability to use the vehicle, or the owner of the vehicle has ceased, because of the absence from the State for business or educational purposes, to use the vehicle, or the owner of the vehicle has ceased, because of service overseas with the Defence Forces, to use the vehicle.
