A State resident, who imports a motor vehicle is obliged by law to register it with the Revenue Commissioners by the end of the following working day. Failure to do so may result in the detention and seizure of the vehicle. As such, irrespective of the insurance or motor tax position, a person residing in this State should not be using a Northern Ireland motor vehicle which has not been registered with the Revenue Commissioners.
As regards the particular issue of Northern Ireland vehicles being used without tax or insurance by State residents I am informed by the Garda authorities that while there are no statistics available, they are of the view that it is not a significant problem. I understand however, that Northern Ireland regulations do not require the display of an insurance disc and this may create the impression that such vehicles are not insured.