Who certifies car off the road?

Due to the recent demise of my own car (long story) I'm buying my father's car as a stop-gap. It's been sitting in his drive for about a year (another long story) and off tax since earlier this year.

I live in Co. Meath and he in Co. Offaly. I know I have to get a Garda to certify that the car has been off the road if I want to avoid paying back-tax.

Question is - do I get a Garda in his home-town or mine to sign such a form? It would be more convenient for me to get it done locally to me.

Thanks.

As far as I know you get it done locally in that they are supposed to know/vouch for you - bit of a farce the whole thing really.

All the cops do is witness your signature. Can be done anywhere. They do not vouch for the fact that they car concerned has not been driven for the non taxed period.

How does one go about doing this for a sick relative...i.e. somebody who is incapacitated in hospital?