37. Deputy Michael Fitzmaurice asked the Minister for Transport further to Parliamentary Question No. 148 of 24 June 2026, given motor tax is not a self-assessment tax, could the Minister address a case (details supplied); and if he will make a statement on the matter. [51996/26]

38. Deputy Michael Fitzmaurice asked the Minister for Transport if a situation could be reviewed (details supplied) given widespread overcharging of motor tax by the tax-collectors; and if he will make a statement on the matter. [51997/26]

39. Deputy Michael Fitzmaurice asked the Minister for Transport the way in which a vehicle is eligible to apply for the vintage rate of tax; the details of the further 'relevant documentation' that is required’ (details supplied); and if he will make a statement on the matter. [51998/26]

40. Deputy Michael Fitzmaurice asked the Minister for Transport if there is a direct legal requirement linking a particular type of insurance policy to a particular motor taxation class; and if he will make a statement on the matter. [51999/26]

41. Deputy Michael Fitzmaurice asked the Minister for Transport to provide the details of documents required for motor tax to avail of the vintage vehicle rate (details supplied); and if he will make a statement on the matter. [52000/26]

I propose to take Questions Nos. 37, 38, 39, 40 and 41 together.

As Minister of State for International and Road Transport, Logistics, Rail and Ports, I wish to advise that the Finance (Excise Duties) (Vehicles) Act 1952 outlines that, to apply for the vintage rate of motor tax, the applicant must satisfy the licencing authority that the vehicle was constructed more than 30 years prior to the commencement of the tax period. Motor Tax Class changes are applied for by the vehicle owner and must satisfy the licensing authority that they vehicle qualifies for the vintage rate of motor tax.

To apply for the vintage rate of motor tax, a vehicle owner must apply using the RF111 Change of Particulars Form. The age of the vehicle can be determined by reference to the date of manufacturer or the date of first registration of the vehicle. This can be checked by reference to the date of registration of the vehicle on the National Vehicle Driver File (NVDF) or obtained by the applicant submitting a manufacturers certificate with the date of manufacture.

Motor Tax Offices, who are independent licencing authorities, may request relevant documentation in order to prove the age of the vehicle, for example a manufacturers certificate with the date of manufacture. It is a matter for Motor Tax Offices to determine if the supporting documentation supplied is sufficient to apply the vintage vehicle rate of motor tax.

Information regarding taxing a vintage vehicle is available through Motor Tax Offices and on Local Authority websites. Applications for the vintage rate of motor tax must be made in person at a Motor Tax Office. Staff in Motor Tax Offices are happy to provide guidance to vehicle owners on the application process and completion of the RF111 form where required.

The Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 S.I. 385 outlines the instances in which a refund of motor tax can be made. Applications for refunds of motor tax must be made in local Motor Tax Offices.

There is no direct legal requirement linking particular types of insurance to motor tax classes. Under section 56 of the Road Traffic Act 1961, a vehicle must be covered by a valid policy of motor insurance before it can be used in a public place. Driving without motor insurance is a serios criminal offence. In addition, under the Road Traffic Act 1964, members of An Garda Síochána have the authority to seize a vehicle that is being used without the required insurance.

The Finance Act, 1976 requires that a vehicle must display a motor tax disc. The Local Authorities (Traffic Wardens) Act 1975 (Fixed Charge Offences) regulations 2022 provides for a fixed charge fine for non-display of a motor tax disc.

The Department recognises that some vehicle owners may wish to remain in a particular motor tax class due to individual circumstances. The Department has no role in the terms and conditions applied by insurers or individual insurance applications.