John Bruton
Ceist:100 Mr. J. Bruton asked the Minister for Finance the reason a person, whose car has been scrapped, is allowed credit for the unexpired road tax.
Written Answers. - Credit for Unexpired Road Tax.
Where motor vehicles, including cars, have been scrapped or destroyed, a refund of vehicles excise duty (road tax) may be made under the Road Vehicles (Registration and Licensing) Regulations, 1982 (as amended).
An application for a refund of duty must be made not less than three months prior to the expiry of the vehicle licence (tax disc), and a refund is not made where the annual rate of duty paid on the licence does not exceed thirty pounds.
As there is no provision for the "swapping" of a vehicle licence between vehicles following the scrapping/ destruction of a vehicle, the absence of a refund system could result in a motorist paying vehicle excise duty twice during the same period.