asked the Minister for the Environment his views on whether a person (details supplied) in County Cork having taxed his car in England, a member of the EC, should be obliged to tax his car for the same taxable period.
Written Answers. - Motor Tax.
68.
The determination of motor tax liability in individual cases is primarily a matter for the local licensing authority, in this case, Cork County Council.
In general there are no statutory provisions which would allow a mechanically propelled vehicle permanently imported from another EC member state to be used in a public place in Ireland on foot of a vehicle licence (tax disc) issued in that member state. Such a vehicle must be registered and taxed in this country.
I understand that it is open to the owner of a used vehicle permanently exported from Britain to surrender the unexpired licence and to seek a refund from the UK Department of Transport of portion of the motor tax paid to that Department.