Dáil Éireann Debate, Tuesday - 14 October 2025
236. Deputy Grace Boland asked the Minister for Transport if there is a mechanism by which an individual can retrospectively claim back arrears on motor tax in the event of incapacitation; and if he will make a statement on the matter. [54607/25]
View answerThe rules for the refund of motor tax are set out in legislation. The Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 outlines the instances in which a refund of motor can be made as well as the timeframe in which a vehicle owner can request a refund. Motor Tax legislation only provides for refunds of motor tax for motor tax discs and not for periods of arrears.
There is no mechanism in motor tax legislation for claiming back arrears that have been paid.
If a vehicle is not going to be used in a public place it can be declared off the road by submitting an Off the Road Declaration. The Non-Use of Motor Vehicles Act 2013 requires that where the owner of a vehicle wishes to declare a vehicle off the road the declaration must be done in advance. The declaration must be made in the month of expiry of the vehicle's current motor tax disc or current off road declaration.
Where a declaration is not made in advance motor tax must be paid for a minimum of three months, along with any arrears, where applicable, before a declaration of non-use can then be made in the final month of the tax disc.
