In checking vehicles for non-taxation it is not the practice for the Garda to distinguish between second-hand imported vehicles and others. The information sought by the Deputy is not, therefore, available. On a general note, the results of the last survey carried out by the Garda in 1991 are contained in a report published by the Environmental Research Unit. This indicated that between 10 per cent and 13 per cent of vehicles were untaxed at any one time. It is presumed that this statistic is the same for imported second-hand cars.
Section 41 of the Road Traffic Act, 1994, which came into effect on 19 April 1995, provides power for the Gardaí to seize vehicles, inter alia, for motor tax or motor insurance offences. I understand from the Garda authorities that 1,094 motor vehicles were seized by the Gardaí under the Act in 1995 but that a breakdown of the reasons for the seizures is not available. Statistics in relation to motor tax evasion offences are contained in the Garda Síochána annual reports copies of which are available in the Oireachtas Library.