I am advised by Revenue that the specification for the identification mark (the "registration plate") that must be displayed on vehicles is contained in the Vehicle Registration and Taxation Regulations, 1992 (S.I. No. 318 of 1992). These Regulations do not permit the application of special arrangements in relation to the registration plate to be used on coaches or any other category of vehicle.
The existing registration mark is integral to the operations of a number of agencies apart from Revenue, including An Garda Síochána, the Department of Transport, Tourism and Sport, the Department of Housing, Planning, Community and Local Government and the National Roads Authority. Any change to the existing specification could only be undertaken after an assessment of the impact of such changes, including in relation to the systems and other changes that would be required.
I am advised that there are no plans to undertake such a review.