Committee Reports > List of Committees > Dáil > 1976 > Committee of Public Accounts > Report - Appropriation Accounts 1973 - 1974

APPENDIX 9.

MOTOR TAX AVOIDANCE

27 Aibrean, 1976.

An Cléireach,

An Coiste um Chuntais Phoiblí.

Page 97.

Arising from certain references in the course of my examination by the Committee on 13th March, 1975 and in the minute of the Minister for Finance dated 20th February, 1976, the Committee may wish to note the following further measures taken with regard to reducing the possibility of motor tax avoidance.

(a) As from 1st March, 1976, a declaration made by an applicant as to non-use of a vehicle must be witnessed by a member of the Garda Síochána from the applicant’s local Garda station and endorsed with the station stamp.

(b) Licensing authorities are required by regulations made in February, 1976 to assign an Irish identification mark to any vehicle which had, on being licensed here, retained a mark assigned in Great Britain or Northern Ireland.

(c) A system of issuing reminders to owners when tax becomes due has been initiated by licensing authorities and its effectiveness is being reviewed;

(d) Radio and Television campaigns are arranged to remind owners to pay road tax;

(e) Arrangements for the central computerisation of vehicle registration are in train in order, inter alia, to improve the follow up of non-payment of tax;

(f) Sections 64-78 of the Finance Bill, 1976, are designed to reduce evasion of road tax. The Bill includes proposals for the introduction of absolute continuous liability for motor tax. The Government may by order apply such liability to any class or description of vehicle and the owners of each vehicle so covered will be liable for annual vehicle duties whether or not the vehicle is used on a public road. Proceedings for non-payment of duty will be taken by the local authority concerned, on the basis of its own records.

(g) The Finance Bill, 1976 also makes the following additional changes in the motor tax code:

(i) The Gardai will be empowered to issue a “ticket”, under the fine-on-the-spot procedure, for non-display of a current tax disc; this parallels similar provision made in the Local Authorities (Traffic Wardens) Act, 1975;

(ii) unpaid road tax will be recoverable by the licensing authority as a simple contract debt; where a person is convicted of using an untaxed vehicle, the court shall order him to pay the arrears of tax in addition to any penalty which it may otherwise impose;

(iii) both the user and the owner of a vehicle will be liable to prosecution in respect of the unlicensed use of a vehicle;

(iv) vehicles will be subject to road tax if used in any “public places” rather than, as at present, on public roads.

(v) penalties for offences are increased to £100.

G. A. MEAGHER,

Accounting Officer,

Department of Local Government.