56. Deputy Barry Heneghan asked the Minister for Transport 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]

Summary

56. Deputy Barry Heneghan asked the Minister for Transport 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]

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• Tax Code

  xml · EN · 9 April 2025

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