Oireachtas Joint and Select Committees
Thursday, 7 February 2013
Public Accounts Committee
2011 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 32 - Department of Transport, Tourism and Sport
Chapter 6 - Financial Commitments Under Public Private Partnerships
Chapter 26 - Collection of Motor Taxation
Financial Statements 2011 - National Roads Authority
11:10 am
Mr. Gerry O'Malley:
Typically, what can happen here is extended gapping. Somebody may pay tax for three months then leave the car untaxed for one month - leave a gap for that month - then tax for three months again. It is quite easy to see that over say a 12 month period that person is effectively escaping three months' tax, a quarter of the annual tax. That is the gap we intend to close.