Billy Timmins (Wicklow, Independent)
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110. To ask the Minister for Environment, Community and Local Government the position regarding motor tax declarations in respect of off-the-road vehicles(details supplied). [48596/13]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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The primary purpose of the Non-Use of Motor Vehicles Act 2013 is to replace the system whereby a vehicle is only declared off the road when the owner next goes to tax it with a system under which the vehicle must be declared off the road in advance. This is aimed at closing an evasion loophole, costing taxpayers approximately €55m per annum, which was facilitated through the use of retrospective declarations.

The new arrangements, only allowing for a future declaration, do not allow for exemptions due to the difficulty in limiting any exemption to a restricted category of vehicle owner and the risk that any exemptions become a loophole for evasion by vehicle owners for whom they may not be designed. It is not possible to provide for individual cases, given the necessity generally of maintaining a consistent approach in the application of the legislation.

An off-road declaration may be made by post or online, to facilitate persons who cannot attend a motor tax office in person. An application for a refund of duty on a vehicle licence can be made in certain limited circumstances. However, in order to do so, the vehicle licence must be surrendered not less than three months before the expiry of the licence.