Dáil Éireann Debate, Tuesday - 26 November 2013
468. Deputy Simon Harris asked the Minister for the Environment, Community and Local Government the reason a person who has fully paid motor tax on the vehicle that they currently drive and having purchased a new vehicle which will not be on the road until December must pay motor tax on this vehicle from the time of purchase; and if he will make a statement on the matter. [50382/13]
View answerThe Non-Use of Motor Vehicles Act 2013 provides that, where a new or second-hand vehicle has been purchased and is not going to be in immediate use, the owner may, within ten days of the date of registration of a new vehicle or purchase of a second-hand vehicle, furnish a Declaration of Non-Use of a Motor Vehicle. A Declaration so made provides that motor tax is not payable on the vehicle for the period in question, so long as it is not used in a public place.
