Brendan Smith (Cavan-Monaghan, Fianna Fail)
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489. To ask the Minister for Environment, Community and Local Government if he will ensure that no additional penalties are imposed on owners of old tractors where their registration is now being regularised; if due account will be taken of the inevitable delays that occur in preparing all documentation for processing; if his attention has been drawn to the fact that a considerable additional burden has been imposed on local motor taxation offices in dealing with such applications; if he will confirm that no financial penalties will be imposed on applicants where there is a delay in finalising registration; and if he will make a statement on the matter. [5633/14]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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Liability for motor tax arises from the date of registration of a vehicle and arrears of motor tax are not applied to a date prior to the date of entry of the vehicle on the register. Under section 159 of the Local Government Act 2001, each County and City Manager is responsible for staffing and organisational arrangements necessary for carrying out the functions of the local authority for which he or she is responsible and it is a matter the Manager, in the first instance, to ensure that appropriate service levels are in place.