Terence Flanagan (Dublin North East, Independent)
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507. To ask the Minister for Environment, Community and Local Government the position regarding motor tax in respect of a truck (details supplied); and if he will make a statement on the matter. [22469/14]

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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When a vehicle is being permanently exported from the State the registered owner is required to inform the licensing authority.

The vehicle continue s to be recorded in the current owner ’ s name until confirmation is received from the export destination that the vehicle has been re-registered there.

If this procedure is not followed the vehicle owner continues to be liable for motor tax from the expiry of the most recent motor tax disc or off-road declaration, as appropriate .

The determination of motor tax payable in specific cases is a matter for the Authorised Officer in the relevant Motor Tax Office. No appeals procedure is provided for .