Alan Kelly (Tipperary North, Labour) | Oireachtas source

I take the opportunity to set out for the House the relevant legislation covering vehicles liable for or exempt from motor tax and the considerations that licensing authorities are bound to take into account in establishing whether tax is payable on a vehicle.

Vehicles must be taxed if they are used in a public place.

A vehicle is not required to be taxed if it is used exclusively other than in a public place, for example, on privately owned farmland.

The definition of "public place" in motor tax legislation includes "any street, road or other place to which the public has access with mechanically propelled vehicles as a right or by permission and whether subject to an entrance fee or free of charge". This clearly includes a private facility to which the public has access in vehicles.

Use of a vehicle includes leaving it stationary. Therefore, a vehicle is required to be taxed if it is parked in a public place. If the site in question meets the criteria set out in the definition of a public place, then any vehicles used there must be taxed. It should be noted that provision exists for an owner to declare non-use of a vehicle if that vehicle is not going to be in use for short periods of time, for example, where the vehicle is in seasonal use. However, the vehicle cannot be kept parked in a public place while it is the subject of a declaration of non-use. If the owner wishes to cancel a declaration of non-use, say if trade picks up or the season begins earlier than expected, he or she can do so simply by taxing the vehicle.

A number of categories of vehicles are exempt in legislation from paying motor tax. Exempting these means revenue is lost to the public purse and, ultimately there is a cost to the taxpayer. For this reason, many of the categories of vehicle that are exempt from motor tax relate to vehicles that provide essential public services that are delivered on a nationwide basis, such as ambulances or fire engines. The exemptions include a category for refuse vehicles, sweeping machines or watering machines that are used exclusively for cleansing public streets and roads and would not apply to vehicles used in other public places.

The critical point is that a public street or road is a more narrowly defined category than a public place. These provisions were put in place during the 1950s for the improvement of public streets and roads for general health and sanitation purposes. This category is, in the main, comprised of vehicles owned by local authorities.

I thank the Senator for the opportunity to clarify the matter, but would ask the outline the case for me in writing so I can put it through the process in the Department to satisfy myself that the regulations and categorisation in place are robust enough. If he does so, I will ensure he gets a reply as soon as possible.