Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context

Question 284: To ask the Minister for the Environment, Heritage and Local Government the position regarding an application for a refund of motor tax in respect of a person (details supplied) in County Cork. [34363/10]

John Gormley (Dublin South East, Green Party)
Link to this: Individually | In context

The question of a refund of motor tax in this case is a decision for Cork Motor Tax Office, and any such decision must be made in accordance with the appropriate Regulations.

Under Articles 12 to 15 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992, refunds of motor tax can be made in certain circumstances, including where a vehicle in respect of which a tax disc has been taken out has not been used in a public place at any time since the issue of the disc.

In addition, the Regulations require that the annual rate of tax for the disc for which a refund is sought must exceed €99, that not less than a three-month unexpired period remains on the disc from the date of refund and that the disc is surrendered to the licensing authority. The refund payable is set at 1/12th the annual rate of duty for every month of the licensing period unexpired at the time of surrender of the licence.

Application for a refund should be made to the local motor tax office on Form RF120 as prescribed by the Minister for the Environment, Heritage and Local Government which must also be signed by a member of the Garda Síochána.