Written answers
Thursday, 2 October 2014
Department of Environment, Community and Local Government
Motor Tax Collection
Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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186. To ask the Minister for Environment, Community and Local Government the reason car tax rebates are only processed in less than quarterly refunds. [37554/14]
Alan Kelly (Tipperary North, Labour)
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The Finance (Excise Duties) (Vehicles) Act 1952 provides for the making of regulations for refunds of motor tax. The current regulations have been in force since 1992 and provide for the surrender of a motor tax disc in certain limited circumstances, such as where the vehicle has been stolen, scrapped or where the owner ceases to use the vehicle due to illness. For administrative reasons, the Regulations specifically provide that, in these circumstances, the disc must be surrendered to the licensing authority not less than three months before the expiry of the disc.
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