Since 1 January 1993 the Revenue Commissioners have had responsibility for the maintenance of a register of all motor vehicles in the State and for the collection of Vehicle Registration Tax (VRT). Vehicles, particulars of which are not on the register, are deemed to be unregistered.
Unregistered vehicles may be held by authorised distributors and dealers who are subject to systematic control by the Revenue Commissioners. They may not supply vehicles for use on the road unless the VRT is paid and the vehicles are "plated". Unregistered vehicles, e.g. foreign registered vehicles driven by visitors, may only be used legitimately in the State under the provisions of the Temporary Exemption from Registration of Vehicles Regulations, 1993. There are heavy penalties, including seizure of vehicles, for non-compliance with official requirements.