Tuesday, 25 May 2021
Department of Transport, Tourism and Sport
93. To ask the Minister for Transport, Tourism and Sport if he will give consideration to removing the necessity for back taxing of vehicles particularly those in sectors which were affected by the Covid-19 restrictions and were unused during the period of lockdown. [27498/21]
There are no plans currently to waive arrears of motor tax for vehicles which have not been in use in a public place and which have not been declared off the road in line with current legislative provisions.
There has been a facility in place since 2013, where, if a vehicle is not going to be in use in a public place, to declare that vehicle off the road.
This is provided for in the Non-Use of Motor Vehicles Act which came into effect on 1 July 2013. Under these provisions, 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 vehicle has not been declared off the road within the required timescale, motor tax and arrears, if applicable, must be made in respect of the vehicle.