Road safety is a matter for the Minister for Transport and the Road Safety Authority and one in which I have no function. In relation to motor tax, liability on a vehicle arises when the vehicle is first used in a public place following registration of the vehicle by the Revenue Commissioners and assignment of Irish number plates. It is an offence to use an untaxed mechanically propelled vehicle in a public place and enforcement is a matter for An Garda Síochána. My Department is currently examining the legislation governing the operation of the motor tax system with a view to ensuring that the system can operate as efficiently and effectively as possible. I intend to address the current system of declaring vehicles off the road, which is open to abuse, in the context of a revision and consolidation of motor tax law. In this regard, I intend to bring Heads of a Bill to Government as soon as possible.