Vol. 410 No. 2
62 Mr. Howlin asked the Minister for Finance whether it is possible to tax motorcycles for periods of less than 12 months; if not, the reason this restriction is imposed; his views on whether many people only use their motorcycles in the summer months and that it would be reasonable for them to tax them for this period only; and if he will make a statement on the matter.
Part-year payment of any motor vehicle road tax is currently available only where the annual cost exceeds £70. Accordingly, part-year payment is not available on motorcycles as the present road tax applicable ranges from £10 to £40, with over 80 per cent liable at £20 per annum or less. It is not considered unreasonable that such liabilities should be met on an annual basis — irrespective of the duration of use.
The Minister for the Environment informs me that the cost of processing each road tax renewal amounts to about £4.50 on average. It would be negligent of me to fail to take account of the fact that the collection of relatively small payments of road tax on a quarterly or half-yearly basis would be neither economical nor efficient. While being mindful of the difficulty that motorists can have with the payment of large road tax bills, the present threshold is considered reasonable.
