Duncan Smith (Dublin Fingal, Labour)
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235. To ask the Minister for Transport, Tourism and Sport the appeals process for appeals of motor tax arrears; the responsibilities of the office of Motor Tax and its Principal Officer in terms of timelines for dealing with such appeals; and if he will make a statement on the matter. [36840/20]

Hildegarde Naughton (Galway West, Fine Gael)
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Motor tax legislation does not provide for an appeals process.

There is a facility in place to declare a vehicle off the road where it is not going to be in use in a public place. A declaration of non-use 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 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.

Where a declaration is not made in advance, arrears of motor tax must be paid in full and motor tax paid for a minimum of 3 months before a declaration of non-use can then be made in the final month of the tax disc.