Dáil Éireann Debate, Wednesday - 27 May 2020
829. Deputy Darren O'Rourke asked the Minister for Transport, Tourism and Sport if taxi drivers can avail of a break or holiday or rebate on motor tax costs for the Covid-19 period; and if he will make a statement on the matter. [7967/20]
View answerThe legislation which sets out the circumstances for refunds of motor tax provides for a refund of motor tax only in certain limited circumstances, where:
- a vehicle has been scrapped or destroyed;
- a vehicle has been permanently exported;
- a vehicle has been stolen and has not been recovered by the owner;
- a vehicle in respect of which a tax disc has been taken out has not been used in a public place at any time since the issue of the disc;
- the owner of a vehicle has ceased, because of illness, injury or other physical disability, to use the vehicle;
- the owner of a vehicle has ceased, because of absence from the State for business or educational purposes, to use the vehicle; or
- the owner of a vehicle has ceased, because of service overseas with the Defence Forces, to use the vehicle.
There are no plans currently to amend the legislation to extend the grounds for the granting of a refund.
It should also be noted that no refund is payable where the annual rate of motor tax is €119 or less i.e., a concessionary rate of motor tax. The current rate of tax applicable to taxis and hackneys is €95 per annum.
The Deputy should note, however, that there is a facility in place to declare a vehicle off the road if a vehicle is not going to be in use. The Non-Use of Motor Vehicles Act 2013, as amended, provides for a system of declaring vehicles off the road in advance for motor tax purposes. The declaration must be made in the last month of an existing motor tax disc or renewed in the last month of a previously made declaration of non-use. The declaration can be made online or in a motor tax office using the following form:
https://www.gov.ie/en/publication/4df54e-declaration-of-non-use-of-a-vehicle/.
The declaration can be made for any number of calendar months between 3 and 12 months i.e., it cannot be made for a period of 1 or 2 months. If a vehicle is subsequently required to be put back on the road, the declaration can be broken at any time simply by taxing the vehicle.
