Mr. Martin Callinan:

It is slightly different. When somebody calls to the Garda station and asks a member of An Garda Síochána to witness a signature on a declaration, that is all that is being done. Unfortunately, there is no way of checking on a notice previously fixed to a vehicle. The Deputy has figures indicating that approximately 78% of fixed charge notices had been paid, with motor tax being paid subsequently. I have not gone into these figures but I assume that at some point, if the fixed charge notice connected to the vehicle is correct in the first instance, the vehicle would not have been taxed. At some point thereafter it may have been taxed and some explanation must be given to the taxation authority in order to tax the car or pay the arrears.

If it is the case that the notice has not been paid, it will automatically go to a summons stage. It is at that point in court that the Garda or traffic warden would give evidence.

They will have the requisite material from the licensing authority to indicate the car was untaxed and a declaration has been made. So it is invariably the case that the evidence given to the court will indicate that the car is untaxed and a declaration was made, but there is no correlation between a ticket being put on a car and a declaration being made.