Motor tax legislation provides for refunds in certain limited circumstances, where:
- a vehicle has been scrapped or destroyed;
- a vehicle has been permanently exported;
- 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 a vehicle has ceased, because of illness, injury or other physical disability, to use the vehicle;
- the owner of a vehicle has ceased, because of absence from the state for business or educational purposes, to use the vehicle; or
- the owner of a vehicle has ceased, because of service overseas with the Defence Forces, to use the vehicle.
There are no plans currently to amend the legislation to extend the grounds for the granting of a refund.
However, as you are aware, the Government has introduced a range of supports for Covid-impacted businesses generally, including new schemes of wage subsidies, rates waivers, re-start grants, lending facilities, equity injection, and business advisory supports. You will also be aware that further stimulus measures will be announced later this month, to be followed by longer-term actions in the National Economic Plan, which will be published alongside Budget 2021.