I have no plans to review the basis for paying motor tax on a half-yearly or quarterly basis.
Motor tax is payable on an annual, half-yearly or quarterly basis. The rates applicable for the half - yearly and quarterly options are 55.5% and 28.25% of the annual charge, respectively. This additional cost element takes account of the extra workload for staffing in motor tax offices and the National Vehicle and Driver File, and the resultant administrative costs and printing costs that arise, including the issuing of renewal notices.
The estimated annual income from the increased charges for half-yearly and quarterly discs is in the region of €50m. A loss in income from this source would have a negative impact on the Local Government Fund and consequently on grant allocations to local authorities from the Fund, and would have to be borne elsewhere in the motor tax system, or through the taxation system generally.