Hi Claire,

Well, it depends on the situation. Generally speaking it is the registered owner of the car who is liable for payment of motor tax, and any penalties arising from not having taxed the car properly. But if, for instance, you’re driving a car that’s not yours, and you’re stopped by a Garda who finds that the car is not taxed, you are then liable for any fines, because you were the one in charge of the car, on the road, when it was stopped.