35Liability for motor tax

### 35 Liability for motor tax > > (1)  Motor tax on a motor vehicle or a trailer is payable – > > > > > > (a) on an application for registration (or renewal of registration) of the vehicle; or > > > > > > > (b) on the occurrence of a change to the vehicle, or its configuration or use, that increases the liability to motor tax. > > > (2)  Motor tax is to be paid by the applicant for registration (or renewal of registration) of the vehicle or, if the liability arises in the course of a period of registration, the registered operator of the vehicle.