Vol. 511 No. 6
315 Mr. Boylan asked the Minister for the Environment and Local Government the reason a person who taxed his car on 31 August 1999 and bought another car on 30 September 1999 could not be refunded two months tax; the fund into which the two months' tax is lodged; his views on whether this is fair, just and acceptable; and if he will make a statement on the matter. [24958/99]
Refunds of motor tax can be made in circumstances when: the vehicle has been scrapped-destroyed or sent permanently out of the State; the vehicle has been stolen and has not been recovered by the owner; a vehicle in respect of which a tax disc has been taken out has not been used in a public place at any time since the issue of the disc; the owner of the vehicle has ceased because of illness, injury or other physical disability to use the vehicle; the owner of the vehicle has ceased because of absence from the State for the business or educational purposes to use the vehicle; or the owner of the vehicle has ceased, because of service overseas with the Defence Forces, to use the vehicle.
In addition, the regulations require, for administrative reasons, that not less than a three month unexpired period remains on the disc from the date of refund. The question of reducing this period to one month will be considered at the next revision of the regulations. The proceeds from motor taxation are lodged into the local government fund.
