Neale Richmond (Dublin Rathdown, Fine Gael)
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144. To ask the Minister for Transport, Tourism and Sport if his attention has been drawn to fines being issued for those whose declared their vehicle off-road but it was not received (details supplied); and if he will make a statement on the matter. [36047/21]

Hildegarde Naughton (Galway West, Fine Gael)
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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. This is underpinned by the provisions of the Non-Use of Motor Vehicles Act 2013. The primary purpose of the Act is to replace the system whereby a vehicle was declared off the road retrospectively with a system under which the vehicle must be declared off the road in advance.

The current procedures, only allowing for a future declaration of non-use, have been fully in force since 1st October 2013. Under the revised procedures, an owner can indicate that a vehicle is going to be off the road by making a declaration of non-use at any time in the last month of an existing motor tax disc or 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, either online or through a motor tax office.

Where a declaration is not made in advance, motor tax must be paid for a minimum of 3 months, along with any arrears of motor tax, where applicable.

An automated response issues in response to emails to motortax@transport.gov.ie ( motortax@dttas.gov.ie in April 2020). This response sets out links to information on www.motortax.ie in respect of the most frequently queries to the mailbox, including the procedures for declaring a vehicle off the road and setting out the position where a declaration is not made in advance. The response also advises that a follow-up email should be sent where the initial response does not address the query raised.

Motor tax legislation does not provide for exemptions in individual cases. You will appreciate the difficulties in providing for exemptions in particular cases, given that other people have had to pay arrears in motor tax where the Declaration of Non-use of a Motor Vehicle was not made on time, and the necessity generally of maintaining a consistent approach in the application of the legislation.