The Non-Use of Motor Vehicles Bill 2013 makes provision for the charging of an administration fee through secondary legislation. The Bill makes no provision for the charging of a premium over and above the reasonable cost of administration and it cannot, therefore, be used as a tax-raising measure. It was indicated in the Second Stage debate in the Dáil on 24 April 2013 that there is no plan, at present, to prescribe a fee.
Once the Bill is enacted and in operation, where a non-use declaration is made in accordance with the provisions of section 7 and the vehicle in question is not in use in a public place, no liability for motor tax will arise for the duration of that declaration. “Use” in this regard will include keeping or leaving a vehicle stationary.