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Tax Exemptions

Dáil Éireann Debate, Thursday - 23 September 2021

Thursday, 23 September 2021

Questions (197)

Noel Grealish

Question:

197. Deputy Noel Grealish asked the Minister for Transport if an exception can be given regarding declaring a vehicle off the road after the fact and a waiver of motor tax arrears for a person (details supplied) who was seriously ill and out of the country for a long period of time; and if he will make a statement on the matter. [45786/21]

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Written answers

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 from the requirement to make a Declaration of Non-Use in individual cases, or for the waiving of arrears. You will appreciate the difficulties in providing for such exemptions or waivers 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.

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