Mr. Seamus McCarthy:

If I may make a further point, the largest number of declarations were made for gaps of one month, totalling just under 330,000 declarations over the period we looked at, 2009 to 2011. About one third would be declarations for gaps of one month. If one misses the grace period for payment of motor tax, then one must make a declaration in relation to that grace period when taxing the vehicle again.