Vol. 448 No. 6
103 Miss Harney asked the Minister for the Environment in view of the circumstances of a case (details supplied) in County Louth and the documentation submitted by Dundalk Garda, County Louth, whether or not the company concerned has to pay arrears in motor taxation. [2459/95]
Under the Finance (No. 2) Act, 1992, a vehicle must be licensed, and vehicle excise duty (motor tax) paid, from the commencement of the month of registration of a vehicle in the State. There is no provision in existing law for exceptions from this requirement but the issue raised by the case referred to in the Question will be considered in reviewing the licensing arrangements.
