Hi Brian,

The registered owner is always the one liable for any tax arrears. It’s your responsibility, when buying a car, to make sure it’s legally taxed for use. it doesn’t matter if the previous owner was the one who let the tax lapse, once your name is on the registration document, it’s your responsibility. On the upside, if you buy a car with lapsed tax, you’re not liable for any arrears, although the nice chaps at the Department of the Environment may want to have a word with the seller…