Róisín Shortall (Dublin North West, Independent)
Link to this: Individually | In context | Oireachtas source

378. To ask the Minister for Environment, Community and Local Government further to Parliamentary Question No. 135 of 27 November 2013, in which he states that vehicle owners generally who did not avail of the transition arrangements must now pay arrears in motor tax where these arise, if he will outline the exceptions to this policy; and if he will make a statement on the matter. [54018/13]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The Non-Use of Motor Vehicles Act 2013 came into effect on 1 July 2013, replacing the system whereby vehicles were declared off the road retrospectively when next being taxed, with a procedure under which vehicles must now be declared off the road in advance. The Act provided for a three month transition period from 1 July to 30 September 2013 to allow vehicle owners to bring their motor tax status up to date by making both a retrospective and prospective off-road declaration. From 1 October 2013, only a prospective declaration of non-use can be made.

The Act does not provide for exceptions for those who did not avail of the transitional arrangements and owners are liable for arrears from the expiry of the last tax disc taken out for a vehicle. However, on transfer of ownership of a vehicle that is not under current tax, the liability for motor tax of the new owner will arise from the beginning of the month in which the transfer takes place.