The Finance Act 1992 (as amended) provides for the registration of vehicles, the charging of vehicle registration tax and the assignment of a unique identification mark to each vehicle upon registration. The Vehicle Regulation and Taxation Regulations, 1992 (as amended), set out the detailed requirements for the format of vehicle registration plates.
It is an offence to display a false registration number, the wrong registration number on a vehicle, or the registration plate in an incorrect format. Revenue and An Garda Síochána actively collaborate to tackle vehicle registration offences, which include regular engagement on multi-agency checkpoints. These joint efforts aim to ensure compliance with vehicle registration legislation and deter illegal activities.
The issue of false registration plates is of cross-Departmental policy relevance, having regard to the role that correct vehicle identification has in the areas of road safety, law enforcement, and vehicle taxation. The potential for additional regulatory measures for vehicle licensing is a matter which is being considered by examining international best practice so as to develop and recommend suitable options to improve compliance with requirements in the State. This examination will include consideration of the experience of other jurisdictions regarding the effectiveness of the operation of different regulatory frameworks and solutions, including lessons they have learnt from approaches that were found not to be successful in practice.
This work will be undertaken during 2026 on an interdepartmental basis. Any changes to the current framework would have to be informed by the relevant State enforcement and regulatory bodies impacted.
