Vol. 436 No. 4
176 Mr. Connor asked the Minister for the Environment his views on whether there is a need to introduce a pro-rata scheme for payment of vehicle road tax similar to the system as applies in the UK and other countries; and if there is an unfair anomaly in that a vehicle owner is obliged to pay a full month's road tax when, in many instances, the vehicle may be in road use for as little as one day in that month.
In Ireland, motor tax is payable on an annual, half-yearly, or quarterly basis. In the United Kingdom motor tax is payable annually or half yearly.
Motor tax is calculated in Ireland on a "whole month" basis. Thus, if a tax liability arises in respect of the registration or use of a vehicle on any day in a month, road tax is calculated from the beginning of the month.
If a motorist wishes to avoid paying tax for a particular month, the purchase-registration of a new-imported used vehicle, or the purchase-use of a secondhand car, can generally be deferred from the end of one month to the beginning of the following month. The exception is a private individual personally importing a vehicle: such an importation must be notified to the Revenue Commissioners not later than the next working day after the arrival of the vehicle in the State and compulsory registration follows shortly thereafter.
I have no proposals to provide for the calculation of motor tax for periods of less than one month. The cost to the State, and the additional administative procedures involved, would be disproportionate to the benefits for the relatively small number of motorists who are adversely affected, to a significant degree, under the present system.
