Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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738. To ask the Minister for Transport, Tourism and Sport the position regarding motor tax payments for those that have been cocooning since March 2020 due to Covid-19; the rebate options open to them; and the details of same. [7818/20]

Shane Ross (Dublin Rathdown, Independent)
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In relation to refunds, the relevant legislation provides for a refund of motor tax in certain limited circumstances, where:

- a vehicle has been scrapped or destroyed;

- a vehicle has been permanently exported;

- a vehicle has been stolen and has not been recovered by the owner;

- a vehicle in respect of which a tax disc has been taken out has not been used in apublic place at any time since the issue of the disc;

- the owner of a vehicle has ceased, because of illness, injury or other physical disability, to use the vehicle;

- the owner of a vehicle has ceased, because of absence from the state for business or educational purposes, to use the vehicle; or

- the owner of a vehicle has ceased, because of service overseas with the Defence Forces, to use the vehicle.

In order to obtain a refund, there must also be a minimum of three months remaining on a disc at the time of surrender of the disc to the licensing authority.

There are no plans currently to amend the legislation to extend the grounds for the granting of a refund.

The Deputy should note that there is a facility in place to declare a vehicle off the road if a vehicle is not going to be in use. The Non-Use of Motor Vehicles Act 2013, as amended, provides for a system of declaring vehicles off the road in advance for motor tax purposes. The declaration must be made in the last month of an existing motor tax disc or renewed in the last month of a previously made declaration of non-use. The declaration can be made online or in a motor tax office using the following form: www.gov.ie/en/publication/4df54e-declaration-of-non-use-of-a-vehicle/.

The declaration can be made for any number of calendar months between 3 and 12 months i.e. it cannot be made for a period of 1 or 2 months. If a vehicle is subsequently required to be put back on the road, the declaration can be broken at any time simply by taxing the vehicle.