There are no plans currently to amend motor tax legislation to provide for the waiving of arrears of motor tax.
Motor tax receipts are a significant contributor to Exchequer finances and form part of the means in ensuring that Covid-19 supports can continue in the short-term, in helping the re-building of the economy in the medium to longer term and in ensuring the ongoing provision of public services. As the Deputy is aware, the Government has channelled Exchequer resources towards the introduction of a range of supports for Covid-impacted businesses, including rates waivers, re-start grants, lending facilities, equity injection, and business advisory supports. In terms of social protections, a Pandemic Unemployment Payment has been introduced for those who are unemployed due to the pandemic or are self-employed and impacted by Covid-19. A Temporary Wage Subsidy Scheme has also been introduced for employers to ensure continuity of employment for those who might otherwise have lost jobs as a result of the pandemic. A significant package of job stimulus measures will also be announced shortly, focusing on sectors of the economy particularly affected in recent months, and this will be further followed by longer-term actions in the National Economic Plan, which will be published alongside Budget 2021.