Mattie McGrath
Question:220. Deputy Mattie McGrath asked the Minister for Transport his plans to refund or make concessions for vehicles that are off the road due to ongoing Covid-19 restrictions and lockdowns. [36481/20]
View answerTuesday, 17 November 2020
Questions (220)
Written answers
Motor tax is payable on an annual, half-yearly or quarterly basis if a vehicle is being used in a public place. Motor tax accrues to the Exchequer as an excise duty and is not linked to the level of usage of a vehicle on the road. While there are limits on distances for non-essential travel, the current Covid restrictions on movement do not preclude the use of a vehicle in a public place.
Motor tax legislation provides for refunds 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.
There is a facility in place to declare a vehicle off the road where it is not going to be in use in a public place. Under the current provisions, a 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 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. However, 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.