Billy Kelleher (Cork North Central, Fianna Fail)
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Question 349: To ask the Minister for the Environment, Community and Local Government if a person (details supplied) bringing his own car into Ireland is eligible for a rebate, as he has abided by all the rules but still has been issued a fine, as he could not tax his car without the NCT. [23855/12]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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Liability for motor tax arises from the date of registration of a vehicle and is payable from the first date of the month of registration. Where a vehicle licence is taken out in a subsequent month, arrears are due in respect of the previous month. I presume the reference to "fines" is to these arrears.

There is no provision for reimbursing the difference between the level of arrears paid and the motor tax payable were the vehicle licence taken out in the month due.

Question No. 350 answered with Question No. 339.