There are no plans currently to waive arrears of motor tax for vehicles which have not been in use in a public place and which have not been declared off the road in line with current legislative provisions.
There has been a facility in place since 2013, where, if a vehicle is not going to be in use in a public place, to declare that vehicle off the road.
This is provided for in the Non-Use of Motor Vehicles Act which came into effect on 1 July 2013. Under these provisions, a declaration must be made in the last month of an existing motor tax disc or renewed in the last month of a previously made declaration of non-use. The declaration can be made for any number of calendar months between 3 and 12 months i.e. it cannot be made for a period of 1 or 2 months. If a vehicle is subsequently required to be put back on the road, the declaration can be broken at any time simply by taxing the vehicle. Where a vehicle has not been declared off the road within the required timescale, motor tax and arrears, if applicable, must be made in respect of the vehicle.