I propose to take Questions Nos. 371 and 396 together.
The Non-Use of Motor Vehicles Act 2013 provides for a three month transition period from the commencement of the Act to allow motorists to bring their motor tax status up to date and to make both a prospective and retrospective off-road declaration. At the end of the transition period, the Act provides that only a prospective declaration may be made. The Act commenced on 1 July 2013, with the transition period running to 30 September 2013. From 1 October 2013, the Act provides only for a prospective declaration to be made, to close an evasion loophole, costing approximately €55m per annum, which existed through the use of retrospective declarations. Extensive public notice of the Act’s coming into force was given over the period since 1 July, and I have said that postal applications postmarked on or before 30 September will be regarded as having been received by the deadline.
As precision is needed in taxation measures to provide certainty to those liable to pay the tax, the Act does not allow discretion to extend the deadline beyond the 3 month transition period provided. I do not consider it appropriate to introduce amending legislation at this stage to extend the deadline as there will have been persons who were liable for and paid arrears of motor tax on or after 1 October 2013 and an extension of the deadline to facilitate persons otherwise liable for arrears would be disadvantageous for persons who have paid arrears liable. It would not have been possible to facilitate declarations of non-use online during the three month transition period, given the requirement for retrospective declarations to be witnessed by a member of An Garda Síochána. However, the facility to make prospective declarations of non-use is now operational at
www.motortax.ie, the operation of which is a matter for my colleague, the Minister for Transport, Tourism and Sport.
Finally, there should be no ambiguity in relation to farm and vintage vehicles which are required to be taxed if they are being used in a public place. Other than the provisions in relation to making an off-road declaration, the Non-Use of Motor Vehicles Act 2013 makes no change to motor tax liability in respect of any class of vehicle. Both farm and vintage vehicles carry a concessionary rate of tax, with owners of agricultural tractors paying €102 per annum, and rates of €56 per annum for vintage vehicles and €26 per annum for vintage motorcycles.
