The provisions of the Non-Use of Motor Vehicles Act 2013 came into effect on 1 July 2013 and following a three month transition period, have been fully in force since 1 October 2013. The Act provides that, if a declaration is not made in the month of expiry of an existing motor tax disc or an existing declaration of non-use, a minimum of three months motor tax, along with any arrears due, must be paid in relation to the vehicle before a declaration of non-use can be made. It is the responsibility of vehicle owners to ensure that a timely declaration is made or the appropriate tax is paid. There are currently no plans to introduce further changes to the legislation in question.