Dáil Éireann Debate, Wednesday - 20 July 2016
193. Deputy Pearse Doherty asked the Minister for the Environment, Community and Local Government the legal basis for surcharging on those who renew their motor tax on a quarterly or biannual basis; and if he will make a statement on the matter. [22951/16]
View answerSection 1(2)(b) of the Finance (Excise Duties) (Vehicles) Act, 1952 provides a vehicle licence may be taken out for such periods of the year and on payment of such rates of duty as the Minister may by regulation prescribe. The rates for licences of less than a year shall be no less than the proportion that the licence bears to a full year and, in the case of quarterly licences, the duty shall not exceed 30% of the full annual duty.
The current rates are provided for in Article 26 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992, as substituted by Article 2 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 2001. The rates are 55.5% of the annual duty in the case of a half-year licence and 28.25% of the annual duty in the case of a quarterly licence, which is less than the threshold provided for in primary legislation.
