Hi Rajko,

I'm afraid you are responsible for the motor tax for the duration you own the car. If you sell it on with tax owing, then you are liable for it, not the new owner. Unfortunately, the system that allows motorists to declare their car off the road stipulates that the declaration must be made beforehand, not after the fact. Given your extenuating circumstances, you may be able to write to Revenue and explain what happened in a hope that they will waive the arrears.