Correct answer: B. The driver and/or the owner of the vehicle are responsible.
If you are the owner or the driver of a vehicle, you must ensure that it is taxed and that it displays an up-to-date tax disc before you take it on the road.
This is an official-style question from the Legal Matters & Rules of the Road topic of the Ireland driver theory test (Cat. B). Practise all 807 questions free on iTest.ie — with timed mock exams, automatic mistake tracking and progress sync across devices.
Practise the full question bank free →