Finance Act 1992 section 131

Registration of vehicles by Revenue Commissioners

Section 131 establishes the framework for the Revenue Commissioners to create and maintain a national register of all vehicles in the State, including the appointment of competent persons, identification marks, and a separate register for temporarily imported vehicles.

• Revenue must establish and maintain a register of all vehicles in the State, with the power to record ownership details, amend or delete entries, and hold the register in electronic form
• For specified categories of vehicle, Revenue may require a pre-registration examination by an appointed competent person who confirms the vehicle is mechanically propelled and meets registration criteria, and who pays the vehicle registration tax on behalf of the person registering
• Each registered vehicle must be assigned a unique identification mark which must be displayed at all times; it is an offence to display a false or unassigned mark, or to possess an unregistered vehicle after 1 January 1993 without authorisation or exemption
• A separate "zz register" must be maintained for vehicles temporarily in the State for use by persons established outside the State, with each such vehicle bearing a unique zz identification mark