asked the Minister for Local Government and Public Health whether, having regard to the fact that many owners of motor cars and lorries who had taxed their vehicles prior to 1st January, 1946, did not receive their petrol coupons until 21st January, 1946, he is prepared to arrange for a refund to such owners of the proportion of the road tax applicable to the period during which, through no fault of their own, they were unable to use the vehicles.
Ceisteanna—Questions. Oral Answers. - Motor Vehicles Tax.
I understand there were some printing difficulties in connection with the issue of petrol coupons. So far as my Department is concerned, the position is as follows: Where a motor vehicle is used on a public road in any portion of a period for which it has been licensed, liability is incurred for that period. A refund of licence duty could not be considered in respect of a period of less than a full calendar month and then only upon certain evidence being forthcoming. Provided a licensee can establish that the vehicle was not used in the present month of January and surrenders the January petrol coupons intact, a refund of a month's duty will be considered.