Barry Heneghan (Dublin Bay North, Independent)
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56. To ask the Minister for Transport, Tourism and Sport if there is a mechanism to appeal the requirement to pay motor tax arrears in cases where a vehicle was genuinely off the road but was not formally declared as such in advance (details Suppled); if there are any circumstances under which tax liability can be waived or refunded for periods during which the vehicle was not in use; and in the absence of an appeal process, he will consider introducing one to account for genuine cases of hardship or oversight; and if he will make a statement on the matter. [18086/25]

Darragh O'Brien (Dublin Fingal East, Fianna Fail)
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From the details provided in relation to this case, it would appear that the tax liability of the owner of these two vehicles is being calculated correctly.

The Non-Use of Motor Vehicles Act 2013 provides that where the owner of a vehicle wishes to declare a vehicle off the road the declaration must be made in advance during the month of expiry of the vehicle’s current motor tax disc. The requirement to declare a vehicle off the road in the month of expiry of the current disc or current off road declaration is noted in the motor tax reminder issued to vehicle owners.

Where the owner fails to make such a declaration, for whatever reason, and the motor tax on the vehicle expires, the owner becomes liable for motor tax arrears, as has arisen in this case. In these circumstances the owner must renew the tax on the vehicle, pay any arrears and then, if they so wish, declare the vehicle off the road in the final month of that new tax disc.

Motor tax law does not provide for an appeals mechanism.

Seán Fleming (Laois, Fianna Fail)
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57. To ask the Minister for Finance to outline the difference in VAT treatment in relation to recruitment agencies who are working for third level institutions and subsidiaries of the same institutions who may not be required to charge VAT on their services (details supplied); and if he will make a statement on the matter. [17654/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law is obliged to comply. In general, the Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within the categories of goods and services listed in Annex III, in respect of which Member States may apply a lower rate.

The supply of recruitment agency services is not included in Annex III and as such this service is subject to the standard rate of VAT, currently 23%. The provision of children’s or young people’s education, school or university education, vocational training, or retraining, by a recognised school, a college or a university is exempt from VAT in accordance with the Directive.

In general, where a recruitment service is provided to a body which is providing education, such a supply is not an educational activity and is not exempt from VAT.

In very limited circumstances an exemption from VAT may apply to supplies of staff between educational establishments. Where an educational establishment makes available a teacher/lecturer to another educational establishment, and the teacher/lecturer temporarily carries out teaching duties under the responsibility of that establishment, such a supply may be exempt from VAT on the basis that it is a supply of services closely related to education. For the exemption from VAT to apply each of the following conditions must be met:

· both the education and the placement which is closely related to it are provided by educational establishments,

· that placement is of a nature and quality such that, without recourse to such a service, there could be no assurance that the education provided by the host establishment and, consequently, the education from which its students benefit, would have equivalent value and

· the basic purpose of such a placement is not to obtain additional income by carrying out a transaction which is in direct competition with commercial enterprises liable for VAT.