Andrew Doyle (Wicklow, Fine Gael)
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614. To ask the Minister for Transport, Tourism and Sport further to Parliamentary Question No. 487 of 1 October 2013, if a logbook may be released to An Garda Síochána for a vehicle (details supplied) in County Wicklow for their inspection in order to pay road tax at the large public service vehicle rate, in view of the fact that the vehicle registration tax has been paid; and if he will make a statement on the matter. [42124/13]

Leo Varadkar (Dublin West, Fine Gael)
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Under the provisions of Section 131(5)(b) of the Finance Act, 1992, a Vehicle Registration Certificate may not issue for a vehicle unless motor tax has been paid. I understand that the vehicle in question was taxed by the owner at Wicklow motor tax office on 3 October 2013 and a Vehicle Registration Certificate (log book) issued from my Department on 4th October.