Dáil Éireann díospóireacht -
Thursday, 14 Dec 1995

Vol. 459 No. 8

Written Answers. - Car Tax.

Noel Ahern

Ceist:

66 Mr. N. Ahern asked the Minister for Finance when the new requirement to tax cars immediately upon first registration, in relation to the issue of registering and taxing of used motor cars imported by individuals from abroad, was introduced; the reason there was a nine-ten month delay before staff or the public were informed of the change; when the requirement was removed; and the reason the amending legislation was not made retrospective. [19064/95]

Minister for Finance (Mr. Quinn)

The provisions of section 20 of the Finance (No. 2) Act, 1992 which stipulate that vehicles must be licensed at the time of registration for vehicle registration tax came into effect on 1 January 1993 on the introduction of vehicle registration tax.

I am informed by the Minister for the Environment that the staff of the licensing authorities which administer the vehicle licensing regulations were advised, by circular letter issued by the Department of the Environment on 21 December 1992, of the statutory provisions introduced by section 20 of the Finance (No. 2) Act, 1992. A further circular letter, issued by that Department on 18 January 1993 included a notice outlining the changed provisions for public display in the licensing authorities.

Under section 117 of the Finance Act, 1995 certain exemptions to the requirement of section 20 were introduced with effect from 2 June 1995. As prior notification of non-intended use of a vehicle immediately after registration is a integral part of the exemptions the question of back-dating the exemptions is not feasible.