Fergus O'Dowd
Question:126. Deputy Fergus O'Dowd asked the Minister for Transport if he will address queries by a person (details supplied) in relation to their car tax; and if he will make a statement on the matter. [42230/21]
View answerThursday, 9 September 2021
Questions (126)
Written answers
Refunds of motor tax may be made in certain limited circumstances. However, in order to obtain a refund, there must be at least three months remaining on a motor tax disc at the time of surrender of a disc to a licensing authority (motor tax office). There is no provision for the making of a refund in respect of a period of motor taxation that has already expired.
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. This is underpinned by the provisions of the Non-Use of Motor Vehicles Act 2013. The primary purpose of the Act is to replace the system whereby a vehicle was declared off the road retrospectively with a system under which the vehicle must be declared off the road in advance.
The current procedures, only allowing for a future declaration of non-use, have been fully in force since 1st October 2013. Under the revised procedures, an owner can indicate that a vehicle is going to be off the road by making a declaration of non-use at any time in the last month of an existing motor tax disc or 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, either online or through a motor tax office.
Where a declaration is not made in advance, motor tax must be paid for a minimum of 3 months, along with any arrears of motor tax, where applicable.
Motor tax legislation does not provide for exemptions in individual cases. You will appreciate the difficulties in providing for exemptions in particular cases, given that other people have had to pay arrears in motor tax where the Declaration of Non-Use of a Motor Vehicle was not made on time, and the necessity generally of maintaining a consistent approach in the application of the legislation.