Brendan Ryan (Dublin North, Labour)
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406. To ask the Minister for Environment, Community and Local Government if a person (details supplied) in County Dublin will receive a refund on their car tax due to their vehicle being stolen; and if he will make a statement on the matter. [30293/13]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 made under section 1(11A) of the Finance (Excise Duties) (Vehicles) Act 1952 provide that, where a vehicle has been stolen and not recovered, a refund may only be given in respect of the vehicle licence if it is surrendered to a licensing authority not less than three months before the expiry of the licence.