Hello, I am about to buy a used car 2016 Skoda Octavia. That car was originally Irish car, then brought to England and now brought back to Ireland by someone who bought it in the UK. It looks like the car was brought back to Ireland at least 7 months ago, sitting in a yard, doing nothing. It has valid NCT ( until March 2024) but no tax. I think that the last tax was paid in the UK. Will I be responsible for paying the arrears for over the 7 months when it wasn't paid? I am not sure why he didn't sell the car sooner, it's covered in cobwebs now. And also is there any difference for me ( buyer) when the last tax was paid abroad? As this car was originally an Irish car, I presume that it had to be taxed in Ireland once. Thank you very much for your kind response, I'm quite confused. God bless, Barbora