Dáil Éireann Debate, Tuesday - 20 January 2015
577. Deputy Billy Timmins asked the Minister for the Environment, Community and Local Government the position regarding a car tax exemption in respect of a person (details supplied) in County Wicklow; and if he will make a statement on the matter. [2842/15]
View answerWhere a vehicle is under current taxation and where there is a minimum of three months remaining on a disc at the time of surrender of the disc, an owner may surrender the disc to the issuing licensing authority, and where the licensing authority is satisfied that the owner has ceased to use the vehicle because of illness, injury or other physical disability, a refund will issue for the remaining period of the disc. A vehicle may also be declared off the road in advance of the expiry of an existing tax disc or previously made declaration of non-use. The owner must make the declaration during the final month of the disc or declaration of non-use.
If a vehicle was not taxed prior to a period of non-use or where a declaration of non-use was not made during the final month of the tax on the vehicle, the vehicle must be taxed for the minimum of three months provided for in motor tax legislation and any arrears due must be paid.
