Vol. 455 No. 4
85 Mr. Haughey asked the Minister for the Environment the reason a person (details supplied) in Dublin 5 is being asked to pay motor tax for a motorbike, which he purchased by using the services of a leasing company and which was previously repossessed by it from another owner for a full year prior to the purchase date in view of the fact that he was not the registered owner of the vehicle for this period. [12207/95]
Under section 20 of the Finance (No. 2) Act, 1992, liability for licensing and paying vehicle excise duty — motor tax — in respect of a vehicle, which it is intended to use in a public place, arose from the date of registration of the vehicle in the State. The person first licensing the vehicle is liable for the motor tax regardless of the ownership situation prior to first licensing. It would be a matter for that person, when acquiring the vehicle or otherwise, to come to an arrangement with the previous owners regarding the amount due in tax.
