While there is a facility in place to declare a vehicle off the road in advance if it not going to be in use, thus avoiding a liability for motor tax, motor tax is payable where a vehicle is in use, and has been in use in a public place.
Arrears of motor tax are payable where more than a month has elapsed since the expiry of the most recent tax disc. For example, if a tax disc expires at the end of June, motor tax can be taken out at any time during July without incurring a penalty. If the same vehicle is not taxed until August, arrears of motor tax will be payable in respect of the month of July and a disc will be issued from August onwards.
Motor tax legislation does not provide for exemptions from the payment of arrears of motor tax in individual cases.