Dáil Éireann Debate, Tuesday - 9 June 2020
543. Deputy Peter Burke asked the Minister for Transport, Tourism and Sport if he will review motor tax policy by which the car of a person is outside their parent’s house since lockdown and they are 180km away and unable to access the car due to restrictions of non-essential travel; and if he will make a statement on the matter. [9752/20]
View answerAs the current tax status of the vehicle in question has not been indicated, I wish to set out the position in relation to refunds (where a vehicle is currently in tax) and in relation to the making of a declaration of non-use of a vehicle.
In relation to refunds, the legislation which sets out the circumstances for refunds of motor tax provides for a refund 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.
In order to obtain a refund, there must also be a minimum of three months remaining on a disc at the time of surrender of the disc to the licensing authority.
I wish to advise that there is a facility in place to declare a vehicle off the road. 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.
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.
Where a declaration is not made in advance, arrears of motor tax must be paid in full and motor tax paid for a minimum of 3 months before a declaration of non-use can then be made in the final month of the tax disc.
There are no plans currently to amend the legislation to extend the grounds for the granting of a refund or to amend the provisions for declaring a vehicle off the road.
