Vol. 445 No. 6
262 Mr. E. Kenny asked the Minister for the Environment if a person (details supplied) in County Mayo is liable to pay tax on his motor vehicle for the month of August 1994, in view of the fact that he returned from England with the motor vehicle upon which tax was paid in Britain up to the end of August 1994. [853/94]
I understand that the person concerned had his vehicle registered on 8 August 1994 and licensed on 21 September 1994, with arrears of motor tax paid in respect of the month of August. It is a legal requirement that a vehicle should be licensed, and vehicle excise duty (motor tax) paid, from the commencement of the month of registration of a vehicle in the State. There is no provision for exceptions from this requirement.
