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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 27 March 2013 - onwards
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131. Registration of vehicles by Revenue Commissioners.

(1)

(a) The Commissioners shall establish and maintain a register of all vehicles in the State (in this Chapter referred to subsequently as "the register").

(b) The Commissioners may enter in the register such particulars in relation to a vehicle and its ownership and connected matters as they consider appropriate.

(ba)In respect of a vehicle which is within any particular category of vehicle that is specified by the Commissioners for the purposes of this paragraph or is within any other class of vehicle that is specified by the Commissioners, the Commissioners may, as a condition of registration, require confirmation that such vehicle -

(i) is a mechanically propelled vehicle, and

(ii) complies with any matters specified by the Commissioners as they consider necessary for -

(I) the registration of the vehicle concerned,

(II) the proper operation of vehicle registration tax, and

(III) the collection of the appropriate amount of vehicle registration tax.

(bb) Where in respect of a vehic

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