Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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16. To ask the Minister for Transport, Tourism and Sport the appeals mechanism available to those who dispute their motor tax liability. [12205/21]

Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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17. To ask the Minister for Transport, Tourism and Sport the consideration being given to cases such as in the case of a person (details supplied). [12206/21]

Hildegarde Naughton (Galway West, Fine Gael)
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I propose to take Questions Nos. 16 and 17 together.

Motor tax legislation does not provide for an appeals process. Motor tax is payable on an annual, half-yearly or quarterly basis.However, 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. 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.