Written answers
Tuesday, 22 November 2005
Department of Environment, Heritage and Local Government
Motor Taxation
10:00 pm
Paul Connaughton Snr (Galway East, Fine Gael)
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Question 591: To ask the Minister for the Environment, Heritage and Local Government the reason motorists are penalised in the context of renewal of car tax when such tax is paid to a local authority mid-month where the expiry date is registered on the first day of a given month; his views on whether there are lost days which is an unnecessary extra cost to the motorist; and if he will make a statement on the matter. [35328/05]
Dick Roche (Wicklow, Fianna Fail)
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In accordance with a long-standing approach provided in section 1 of the Finance (Excise Duties) (Vehicles) Act 1952, and regulations made under this Act, the cost for renewal of motor tax is calculated on the basis of whole calendar months for periods of three, six or 12 months. In each case, the tax expires on the last day of a month.
This approach greatly facilitates the monitoring of compliance by vehicles in public places with motor tax requirements, as well as the administration of the tax. There are no proposals to amend it.
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