Dáil Éireann Debate, Wednesday - 22 June 2016
136. Deputy Sean Fleming asked the Minister for the Environment, Community and Local Government why a person who pays motor tax on an annual basis, and where the car is subsequently crashed and taken off the road, can get a rebate of the car tax in respect of the outstanding period whereas this facility is not available to people who tax their car on a quarterly basis (details supplied); and if he will make a statement on the matter. [17395/16]
Amharc ar fhreagraThe Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 provide that a vehicle owner may surrender a vehicle licence - that is the motor tax disc that is displayed on vehicles - and apply for a refund in certain limited circumstances, including where a vehicle has been scrapped or destroyed.
The Regulations provide that a vehicle licence must be surrendered not less than three months before its expiry; this applies in the case of annual and bi-annual vehicle licences. It is necessary to have at least three full calendar months on a tax disc at the time of making a claim for a refund and the motor tax disc for the vehicle must be surrendered to the licensing authority. A refund is payable in respect of the remaining complete calendar months on the tax disc; it is not possible to claim a refund in relation to months which have already fully or partially passed. Given the minimum three month surrender requirement set out in legislation, it is therefore is not possible to claim a refund in respect of quarterly motor tax discs.
