On 1 July 2013, new motor tax procedures set out in the Non-Use of Motor Vehicles Act 2013 were introduced whereby a vehicle must be declared off the road in advance. However, a three month transition period is in place, ending on 30 September, whereby the owners of vehicles that have not been in use in a public place may go to a Garda Station and have their declaration in respect of the past period of non-use witnessed by a member of An Garda Síochána, thus avoiding the requirement to pay arrears of motor tax. A declaration as to future non-use on a public road of up to one year, which does not require to be witnessed by a member of An Garda Síochána, may also be made, and motor tax liability does not arise for the period of non-use covered by this declaration.
This facility is available to owners of vintage cars, and I do not propose to make an exception for these vehicles.