Neale Richmond (Dublin Rathdown, Fine Gael)
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160. To ask the Minister for Transport, Tourism and Sport if he has considered providing an extension to car tax to compensate for the underuse of many cars over the past year; and if he will make a statement on the matter. [1129/21]

Hildegarde Naughton (Galway West, Fine Gael)
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Motor tax is payable where a vehicle is being used in a public place. It is payable on an annual, half-yearly or quarterly basis and is not based on the level of usage on the road.

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.  The Non-Use of Motor Vehicles Act came into effect on 1 July 2013. The primary purpose of the Act was to replace a system whereby a vehicle was declared off the road retrospectively, which was unverifiable, with a system under which a vehicle must be declared off the road in advance.

Under the provisions of the Act, a 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 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. However, 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, if applicable, 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. 

There are no plans to re-introduce retrospective declarations of non-use or to otherwise provide for the waiving of arrears of motor tax.