Niall Collins (Limerick County, Fianna Fail)
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143. To ask the Minister for Transport, Tourism and Sport if the back money must be paid to put a vehicle on the road again in circumstances in which a vehicle has been off the road for a period of time and the Motor Tax Office was not informed of this at the time (details supplied); and if he will make a statement on the matter. [3538/18]

Shane Ross (Dublin Rathdown, Independent)
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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, which was unverifiable, with a system under which the vehicle must be declared off the road in advance.

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.  The declaration can be made on-line at www.motortax.ie or through the local motor tax office.   The Driver and Vehicle Computer Services Division of my Department issues renewal notices at the beginning of the final month of tax or a previously made declaration of non-use to remind motorists that the vehicle must be either taxed or declared off the road for a further period.

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.  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.

These arrangements were well publicised at the time of introduction of the legislation.