Peter Barry
Question:136 Mr. Barry asked the Minister for the Environment the circumstances in which a motor vehicle, purchased in November, can be exempt from road tax until the following year; and if he will make a statement on the matter.
Written Answers. - Road Tax.
A new or imported used vehicle purchased in November 1992 would be exempt from road tax up to the date of registration, where the Motor Tax Office is satisfied that the vehicle concerned had not been used — driven or parked — in a public place before that date, or that any vehicle so used had displayed a trade plate/licence.
In the case of a motor vehicle registered on or after 1 January 1993, road tax liability generally arises from the date of registration by the Revenue Commissioners.