John Deasy (Waterford, Fine Gael)
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522. To ask the Minister for Environment, Community and Local Government the procedure for persons who through a force majeure situation are unable to renew their off road declaration within the requested renewal date; and if he will make a statement on the matter. [38147/14]

Alan Kelly (Tipperary North, Labour)
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The Non-Use of Motor Vehicles Act 2013 came into effect on 1 July 2013. The primary purpose of the Act is to replace the system whereby a vehicle was declared off the road retrospectively with a system under which the vehicle must be declared off the road in advance. The provision for retrospective declarations had become a means of evasion of motor tax.

The new arrangements have been fully in force since 1 October 2013. These only allow for a future declaration which must be made in the month before tax falls due, i.e. the declaration must be made prospectively. The declaration of non-use can be made at any time during that month, either via the local motor tax office or online, and is free of charge. Exemptions in particular cases are not provided for.