All members of An Garda Síochána are tasked with the enforcement of relevant road traffic legislation, including the Road Traffic and Road Transport Acts. This may occur as part of specific road traffic law enforcement activity or general policing activity.
Section 41(1) of the Road Traffic Act 1994, as amended, provides for the making of regulations authorising the detention, removal and storage of vehicles and their subsequent release or disposal when used in a public place. A member of An Garda Síochána is authorised to detain a vehicle when he or she is of the opinion that the vehicle is being used without valid insurance, road tax or driving licence.
Under Department of Finance legislation the registration of vehicles is the responsibility of the Revenue Commissioners. I am advised by the Revenue Commissioners that their officers, who are based at numerous locations in the State, carry out regular and ongoing checks to identify and deal with breaches of vehicle registration tax regulations in connection with the use of foreign registered vehicles in the State. They also carry out coordinated national enforcement campaigns under finance legislation to detect infringements of law in this area.