Dáil Éireann Debate, Tuesday - 28 January 2014
502. Deputy Pearse Doherty asked the Minister for the Environment, Community and Local Government if a person sells a car outside the State and that car is subsequently returned to the State by a third party outside of the control of the original seller, if the original seller then loses their entitlement to a rebate of motor tax; and if he will make a statement on the matter. [3565/14]
View answerThe current provisions, where a vehicle is being sent permanently out of the State, allow an owner to return the unexpired tax disc to the relevant licensing authority, notifying them that the vehicle is being exported permanently, and giving details of the registration number, the make and class of the vehicle and the name and address of the person to whom it is being transferred. An owner may only apply for a refund where more than three months remain on the existing tax disc.
In the case of a permanently exported vehicle, the procedure for the issuing of a refund is that the refund will be granted when the Driver and Vehicle Licensing Computer Services Division of the Department of Transport, Tourism and Sport has been notified by the importing State that the vehicle has been imported there and/or re-registered.
The principle of seeking evidence of registration outside of the State is to ensure that a vehicle has been definitively exported out of the State prior to the issuing of motor tax refunds. This acts as a necessary control measure to address potential evasion of motor tax.
While there can occasionally be delays due to the need for documentation from outside the State, this does not prevent the original seller from receiving any refund due to them, provided that the requirements outlined above are satisfied.
