Inappropriate disposal of end of life vehicles may expose registered owners of vehicles to new motor tax liabilities.
The transition period during which those in arrears of motor tax either pay the arrears and take out new motor tax or make a declaration of non-use expires on September 30 2013. From October 1 owners will be unable to make such declaration of non-use without having the arrears paid together interest and an additional three months tax in respect of the vehicle.
The new rules reinforces the importance of depositing your vehicle at an authorised treatment facility, where you will not be charged. If you are the registered owner of that intact vehicle and hold the vehicle registration documents, any authorised treatment facility will issue you with a certificate of destruction. The full details are then recorded on the national vehicle and driver file, maintained by the Department of Transport Tourism and Sport.
The certificate of destruction is the only way to prove that the car has been scrapped legally and you are indemnified against any environmental damage and any further motor tax liability, it may even entitle you to claim back at least three full calendar months of motor tax.