A CLASSIC car enthusiast hash won his case against Dublin Corporation for the return of £213 road tax he was forced to pay while his car was dismantled during a restoration project.
The decision, handed down yesterday by Judge James Carroll in the Circuit Civil Court, could lead to hundreds of applications by classic car enthusiasts in the State for the return of similar tax impositions by local authorities.
A schoolteacher Mr Barry Burke of Landscape Park, Churchtown, Dublin, who imported a 1968 Triumph Vitesse MK II convertible for restoration in November 1992, was also awarded his costs against the corporation.
The court had heard that after paying all relevant import duties he dismantled the car and restored it. On November 26th, 1993, he applied to tax it for three months and paid, under protest, £213 arrears of tax for the time it was being rebuilt.
His counsel, Mr Angus Buttanshaw, told the court Mr Barry's dilemma was that he could not get tax without insurance. He could not get insurance without a roadworthiness certificate. He could not get a roadworthiness certificate while the car was disassembled.
He told Dublin Corporation he should not be expected to pay tax while the car was dismantled, obviously not road worthy and not being kept or used in a public place. He had kept a book of electronically dated pictures to back up his claims.
Mr Buttanshaw submitted that the legislation under which the corporation purported to collect the tax created a charge only in respect of vehicles that were used "in any public place".
Judge Carroll held the submission to be correct and granted a decree and all costs in favour of Mr Burke.