I propose to take Questions Nos. 208 and 209 together.
Motor tax is payable on an annual, half-yearly or quarterly basis. The rates applicable to the half-yearly and quarterly options are 55.5% and 28.25% of the annual charge, respectively. These relativities have remained generally consistent since the 1960's.
The loss to the Exchequer arising from the elimination of the additional charge for these options has been estimated at just under €41.3m, based on the volume of transactions in 2020. The loss of income that would arise from changing these arrangements would have a negative impact on the total collected via motor tax and would have to be borne elsewhere in the motor tax system or through the taxation system generally.
In terms of reform of the motor tax system, adjustments to motor tax rates and changes to the structure of the motor tax system are generally made in a Budgetary context and are a matter for consideration as part of Budget preparations.