Mattie McGrath (Tipperary, Independent)
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18. To ask the Minister for Transport, Tourism and Sport the options available to persons to avoid penalties and arrear payments in the event they are unable to afford their motor tax at the time of renewal (details supplied); and if he will make a statement on the matter. [13718/21]

Hildegarde Naughton (Galway West, Fine Gael)
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While there is a facility in place to declare a vehicle off the road in advance if it not going to be in use, thus avoiding a liability for motor tax, motor tax is payable where a vehicle is in use, and has been in use in a public place.

Arrears of motor tax are payable where more than a month has elapsed since the expiry of the most recent tax disc. For example, if a tax disc expires at the end of June, motor tax can be taken out at any time during July without incurring a penalty. If the same vehicle is not taxed until August, arrears of motor tax will be payable in respect of the month of July and a disc will be issued from August onwards.

Motor tax legislation does not provide for exemptions from the payment of arrears of motor tax in individual cases.