If you have been near a Motor Tax office over the past week or so you may have noticed that it was busier than usual. Sure, there will always be a certain amount of queuing as people rush to get their car tax paid before the end of the month and face paying back-tax, but the queues evident outside many offices nationwide would lead you to believe they are giving the stuff away.
Unfortunately they are not; instead the queues are to ensure car owners get their cars declared as 'off the road'. In the past, if you were not using your car for an extended period of time you could let the tax lapse, ask a friendly (or not so friendly - it didn't really matter) member of An Garda Síochána to fill in an RF100 form before heading to the tax office safe in the knowledge that you would not be caught for back-tax.
To the end of July 2012 over 539,000 Garda-witnessed RF100s had been submitted and while many were genuine cases there is believed have been enough people abusing this loophole to cost the State €55 million a year. With those kinds of numbers the only surprise is that the Department of Transport has taken so long to close the loophole.
Come October 1 the Non-Use of Motor Vehicles Act 2013 comes into place, which requires a car owner to declare their intentions to take their car off the road before the current road tax expires. Planning on heading to Australia for few months? Best download a RF150 form (available to download from here); likewise if your car is going to be off the road for long term repairs or an overhaul. In fact any time that the car is going to be off the road for longer than three months. At the end of this off-road period (you can get from 3 to 12 months) you will receive a 'renewal' much like you would for your motor tax with the option to extend the off-road period or pay the motor tax.
If you have a car that has not been taxed recently - an old Volkswagen Beetle that has been in the shed for a few years that you keep meaning on getting around to for example - you will need to complete file RF100A, get it signed by the Gardaí and submit it alongside an RF150 declaration for how long you think it will be off the road.
That is assuming you have the required paperwork for a classic or vintage car such as the log book - or that the car is even on the Department's computer (a surprisingly common problem with older vehicles). In these cases either form RF200 or a Statutory Declaration Form will need to be filled with owners liable for motor tax from the date the Department of Transport updates the record.
Owners coming forward with untaxed vehicles after September 30 will have to pay any outstanding back-tax before a new tax disc can be issued. Owners in arrears will not be able to make a declaration of non-use until the arrears and a minimum of three months' tax are paid.
And just in case anyone is planning on making an off-road declaration and continuing to drive their car (though we know you won't) potential sanctions include fines and convictions for making false statements, as well as existing penalties for non-display of a valid motor tax disc. You have been warned!