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Tax Exemptions

Dáil Éireann Debate, Wednesday - 13 January 2021

Wednesday, 13 January 2021

Questions (125)

Richard Boyd Barrett

Question:

125. Deputy Richard Boyd Barrett asked the Minister for Transport if owners of commercial vehicles that have been off the road due to Covid-19 restrictions and whose businesses (details supplied) are unable to open are being given the option to tax their commercial vehicles on a temporary or short-term basis in order to start to reopen without having to pay a full year’s road tax given they have had no earnings since March 2020; if consideration is being given to a retrospective grace period for road tax for vehicles off the road due to Covid-19 restrictions; and if he will make a statement on the matter. [44665/20]

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Written answers

Motor tax is payable on an annual, half-yearly or quarterly basis.

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.

The Non-Use of Motor Vehicles Act came into effect on 1 July 2013. The primary purpose of the Act was to replace a system whereby a vehicle was declared off the road retrospectively, which was unverifiable, with a system under which a vehicle must be declared off the road in advance.

Under the provisions of the Act, 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.

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 to re-introduce retrospective declarations of non-use or to provide for the waiving of arrears of motor tax.

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