Vol. 522 No. 2
290 Mr. Naughten asked the Minister for the Environment and Local Government the reason a local authority will not refund motor tax unless there is a minimum of three months unexpired tax, in view of the fact there is responsibility on car owners to back tax vehicles to the beginning of the month when purchasing a tax disc; and if he will make a statement on the matter. [17946/00]
Refunds of motor tax can be made in circumstances where: the vehicle has been scrapped or destroyed or sent permanently out of the State; the vehicle has been stolen and has not been recovered by the owner; 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; 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 absence from the State for business or educational purposes to use the vehicle or the owner of the vehicle has ceased, because of the service overseas with the Defence Forces, to use the vehicle. In addition, the regulations require, for administrative reasons, that not less than a three month unexpired period remains on the disc from the date of refund. The question of reducing this period will be considered at the next revision of the regulations.
