Motor insurance tax to the government
The insurance companies are obliged by the government to charge motor insurance tax on vehicles that are subject to liability insurance.
Motor insurance tax is payable together with the compulsory liability insurance on vehicles. The tax goes directly to the government and is charged per vehicle.
You only need to pay motor insurance tax while the vehicle is registered and you have liability insurance for it. So you can de-register the vehicle at any time during the year and only pay motor insurance tax up to and including the day on which you de-register the vehicle.
Since the tax is paid together with the insurance, it can also be spread across monthly, quarterly or annual payments.