Dáil Éireann Debate, Wednesday - 13 January 2021
160. Deputy Neale Richmond asked the Minister for Transport if he has considered providing an extension to car tax to compensate for the underuse of many cars over the past year; and if he will make a statement on the matter. [1129/21]
View answerMotor tax is payable where a vehicle is being used in a public place. It is payable on an annual, half-yearly or quarterly basis and is not based on the level of usage on the road.
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, if applicable, 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 otherwise provide for the waiving of arrears of motor tax.
