Under existing legislation, refunds of motor tax can, subject to certain conditions, be made in circumstances where: a vehicle has been scrapped-destroyed or sent permanently out of the State; a 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 the absence from the State for 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 law provides that payment of motor tax is only due from the date of use in a public place. Accordingly, if a person's motor tax expired, for example, in January 2001 and the vehicle was not used in a public place in the period between January and this month, liability for motor tax only arises with effect from this month. Existing legislation does not provide for suspension of motor tax in other circumstances and I have no plans at present to bring forward proposals to alter this position.