When a vehicle is being permanently exported from the State the registered owner is required to inform the licensing authority.
The vehicle continues to be recorded in the current owner’s name until confirmation is received from the export destination that the vehicle has been re-registered there.
If this procedure is not followed the vehicle owner continues to be liable for motor tax from the expiry of the most recent motor tax disc or off-road declaration, as appropriate.
The determination of motor tax payable in specific cases is a matter for the Authorised Officer in the relevant Motor Tax Office. No appeals procedure is provided for.