Responsibility for motor tax policy and administration of motor tax is a matter for the Minister for the Environment, Heritage and Local Government. Motor tax renewal notices are issued by the vehicle registration unit of the Department. A valid NCT certificate has not been needed to tax a car since December 2001. This change in the regulation was made clear to all motor tax offices at that time and has been reiterated on a number of occasions since then.
At my request, NCTS is amending its information leaflet for customers so as to clarify the position. The reference in motor tax renewal notices to the necessity to have a NCT certificate in order to tax a liable vehicle will also be omitted as soon as the present stocks have been exhausted.
Notwithstanding this, the requirement remains under the Road Traffic Act 1961 for a vehicle liable to testing to be covered by a valid NCT certificate when it is used in a public place. A person not having a test certificate for a liable car is open to a fine of up to €1,500 or to a term of imprisonment not exceeding three months or both.