Dáil Éireann díospóireacht -
Thursday, 5 Oct 1995

Vol. 456 No. 5

Written Answers. - Motor Taxation Arrears.

Noel Ahern

Ceist:

80 Mr. N. Ahern asked the Minister for the Environment the authority or discretion, if any, he has to waive motor taxation arrears which accrued in a case (details supplied) in Dublin 9 when a second hand motor car was imported as part of a transfer of residence, was registered on importation but not taxed as the owner was sent abroad for a two year contract, in view of the fact that the situation was rectified in the 1995 Finance Act. [14264/95]

Minister for the Environment (Mr. Howlin)

I have no power to waive arrears of motor tax.

Under section 20 of the Finance (No. 2) Act, 1992, liability for licensing and payment of motor tax in respect of a vehicle arose from the date of its registration in the State. Section 117 of the Finance Act, 1995, provides for certain exemptions to the requirements of section 20 but these apply only from 2 June 1995.