Bernard Durkan (Kildare North, Fine Gael)
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1945. To ask the Minister for Housing, Planning, and Local Government the basis upon which motor tax must be retrospectively paid on a commercial vehicle that has been off the road for one year in circumstances in which it would not have been tested for road safety during that year as it was off the road; and if he will make a statement on the matter. [37115/17]

Eoghan Murphy (Dublin Bay South, Fine Gael)
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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 system of making retrospective declarations had become a means of evasion of motor tax estimated to have cost some €50m annually.

The Act provides that a vehicle can be declared off the road for a minimum period of three months and a maximum period of twelve months. Where the owner of a vehicle wishes to make a declaration of non-use, he or she must do so during the final month of an existing tax disc or a previously made declaration of non-use.

Where a declaration of non-use is not made in the final month of a tax disc or previously made declaration of non-use, a vehicle must be taxed for the minimum period provided for in motor tax legislation for the category of vehicle concerned, in this instance three months, irrespective of the reason for the vehicle being off the road. Any arrears of motor tax payable in respect of the vehicle must also be paid. A new declaration can then be made at any stage during the final month of the new motor tax disc if the vehicle is thereafter not going to be in use in a public place.

In respect of roadworthiness testing, the Act contains a provision that a vehicle may be used during the period of a declaration of non-use solely for the purpose of bringing it to or from a test centre or to or from a premises for repair where an appointment has been made with an authorised tester subsequent to the repairs being carried out.