Duncan Smith (Dublin Fingal, Labour)
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132. To ask the Minister for Transport, Tourism and Sport further to Parliamentary Question No. 25 of 17 November 2020, the plans his Department has to provide for an appeals process within the motor tax legislation; and if he will make a statement on the matter. [3961/21]

Hildegarde Naughton (Galway West, Fine Gael)
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Motor tax is payable if a vehicle is being used in a public place.

There is a facility within the current legislative framework to declare a vehicle off the road if it is not going to be in use in a public place. Additionally, where motor tax has been taken out, there is a provision for the granting of a refund of motor tax in certain circumstances, such as where an owner ceases to use the vehicle because of illness or disability, or where a vehicle has been stolen and not recovered, scrapped or permanently exported.

There are no plans to amend the legislation to provide for an appeals process in addition to the provisions outlined above.