Dáil Éireann Debate, Tuesday - 15 October 2013
216. Deputy Denis Naughten asked the Minister for the Environment, Community and Local Government if he will review the new motor tax regulations, which came into effect on 1 July 2013, in view of their impact on collectors of vintage cars; if he will provide an alternative registration process; and if he will make a statement on the matter. [43065/13]
View answerThe primary purpose of the Non-Use of Motor Vehicles Act 2013, which came into effect on 1 July 2013, was to replace the system whereby vehicles were declared off the road only when they were next being taxed with a procedure under which vehicles are declared off the road in advance.
There was a three month transition period, allowing owners to declare that the vehicle was off the road and make a second declaration that it would remain off the road for a period of between three and twelve months, which facilitated owners of vehicles, including owners of vintage cars, to provide the off-road declarations needed to ensure that there would be no liability for arrears of motor tax if and when they wished to use the vehicle on the road at some future time. To maintain this status, owners of such vehicles will be required to renew their declaration that they intend to keep it off the road within the last month of the expiry of the previous off-road declaration. It is now possible to make the declaration on-line at www.motortax.ie. In view of the benefits arising from closing off a tax evasion loophole costing an estimated €55m per annum, this requirement is not considered onerous.
The Act makes no change to motor tax liability in respect of any class of vehicle. Vintage vehicles carry a concessionary rate of tax, with owners paying rates of €56 per annum for vintage vehicles and €26 per annum for vintage motorcycles.
